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L.P. Cardoza and ors. Vs. Agricultural Income-tax Officer and ors.

Court : Karnataka

Reported in : (1998)144CTR(Kar)474; [1997]227ITR421(KAR); [1997]227ITR421(Karn)

..... representative of any such person who is deceased, shall be jointly and severally liable to the assessment on such agricultural income and also to pay the amount of agricultural income-tax, penalty or other sum payable and all the provisions of this act, so far as may be, shall apply to any such assessment or imposition of penalty or other sum'. 6 ..... coffee made by the above firms before dissolution, dividends were received during 1984-85 to 1986-87. the first respondent has issued notices to the two firms to file agricultural income-tax returns for the years ending 31st march, 1985, 31st march, 1986 and 31st march, 1987. these notices have been challenged in those writ petitions. in wp nos. ..... tarwad or tavazhi as such, as if no partition or maintenance division had taken place and each member or group of members shall, in addition to any agricultural income-tax for which he or it may be separately liable, and notwithstanding anything contained in cl. (a) of s. 12, be liable for a share of .....

Commissioner of Income Tax Vs. Ambat Echukutty Menon

Court : Supreme Court of India

Reported in : AIR1980SC71; (1979)12CTR(SC)395; [1979]120ITR70(SC); (1979)4SCC298; [1980]1SCR539; 1980(12)LC229(SC)

..... agricultural income. the assessee, however, concluded its letter by stating that he had no deliberate intention of avoiding to file any return. if the income-tax officer so desired, he was ready to comply with his direction.3. thereafter the income-tax officer served a notice on the assessee under section 148 of the income-tax act, 1961, hereinafter called the act ..... agricultural income-tax, mysore : [1970]76itr29(kar) .11. in commissioner of income-tax, kerala v. venugopala varma raja : [1968]67itr802(ker) the kerala high court was concerned with the trees of spontaneous growth. obviously the income was not agricultural income. the owner of a forest had derived income from a lease of the forest which came within the ambit of the madras preservation of private forests act ..... with roots arose before this court shortly after in a.k.t.k.m. vishnudatta antharjanam v. commissioner of agricultural income-tax, trivandrum : [1970]78itr58(sc) . shah j., as he then was, who had delivered the judgment in .....

P. Ramachandra Rao and anr. Vs. Agricultural Income Tax Officer

Court : Kerala

Reported in : AIR1961Ker111

..... anything else.' an excise duty as for example under the central excises and salt act, 1944 is not a tax on income. as stated by the privy council in air 1945 pc 98 an excise duty is 'a tax upon goods.' 8. section 5 of the agricultural income tax act, 1930, provides that the agricultural income of a person shall be computed after making the deductions enumerated therein. one of ..... the deductions enumerated is: 'any tax, cess or rate paid on the cultivation or sale of the crop from which agricultural incomeis derived' (section 5(ii) (ii) ).according to .....

Commissioner of Agricultural Income-tax Vs. Mrs. Alekutty George

Court : Kerala

Reported in : [1993]201ITR408(Ker)

..... of the decision of the supreme court in s. sanhappa v. ito : [1968]68itr760(sc) , the proceedings taken for rectification of assessment to tax under section 36 of the kerala agricultural income-tax act should be held to be 'proceedings for assessment'. the above decision was followed by the supreme court in kishanlal haricharan v. ito : [1972] ..... case, the tribunal is justified in holding that the orders passed under section 36 of the agricultural income-tax act is to be read with the original order under section 18 and that orders under section 36 of the agricultural income-tax act can be treated only as part of the original orders ? 2. whether the tribunal is ..... justified in holding that .orders under section 36 of the agricultural income-tax act are appealable?'2. the respondent was assessed for and on behalf of .....

Malayalam Plantations Limited Vs. Agricultural Income-tax Appellate Tr ...

Court : Kerala

Reported in : (1996)132CTR(Ker)400; [1996]219ITR437(Ker)

..... the question is already answered that the sale proceeds of the old and unyielding rubber trees were capital receipts and not taxable as agricultural income under the kerala agricultural income-tax act, 1950.8. in view of the above decision, this question also will have to be understood as a closed chapter requiring answer ..... deduction ? 4. whether the compensation received by the assessee from the, kerala state electricity board for cutting their rubber trees in the plantation is agricultural income assessable under the agricultural income-tax act ?' 2. however, the reference came to be placed before the full bench by an order of reference dated june 4, 1992. accordingly, ..... : [1993]204itr349(sc) relating to the true and correct meaning of the words 'for the purposes of deriving agricultural income', which refers to its position in section 5(j) of the kerala agricultural income-tax act, 1950. in regard to this case, it is already observed that it will not be different from the words used .....

Warwick Estates Syndicate Vs. Additional Agricultural Income-tax Offic ...

Court : Chennai

Reported in : [1976]104ITR414(Mad)

..... , but time was granteduntil august 15. on august 26, a provisional return, as it is called, was made and an order followed on that basis under section 18 of the agricultural income-tax act on september 6, 1974. another return containing, as we are told, correct particulars was filed on october 29, 1974, accompanied by a request for a revised order of assessment, also ..... the seller in the state, the portion of the income worked out under the indian income-tax act and left unassessed as being agricultural shall be assessed under the act after allowing such deductions under the act and the rules made thereunder. the second proviso to this rule says that, if the income for the purpose of the indian income-tax act has not been determined before the filing of return .....

P. Cheradappa Pai Vs. Agricultural Income-tax Officer, Puttur

Court : Karnataka

Reported in : [1970]77ITR313(KAR); [1970]77ITR313(Karn); (1970)1MysLJ260

..... these two writ petitions arise under the mysore agricultural income-tax act, 1957, hereinafter called 'the act'. pursuant to a notice issued on 26th september, 1966, the petitioner filed two returns for the assessment year 1965-66 and 1966-67 furnishing only the extent of the areca gardens from which he derived agricultural income with their survey and sub-division numbers; ..... under the proviso to part i of the schedule, the petitioner is not chargeable to tax. the relevant proviso to part i of the schedule to the act states that no agricultural income-tax shall be payable by a person who derives agricultural income from land of not more than fifty acres of the eighth class of land or an ..... land which is not more than 50 acres of eighth class of land specified in part ii of the schedule to the act, and therefore no agricultural income-tax is payable under the act. the second ground is that the respondent, on an erroneous construction of the partition deed, has held that there was only a .....

A. Arpudaswami Chettiar Vs. Deputy Commercial Tax Officer

Court : Chennai

Reported in : [1969]24STC459(Mad)

..... an earlier assessment under the agricultural income-tax act had been made and confirmed. later on the same agricultural income-tax officer reinterpreted the terms of a lease deed relied upon on the earlier occasion and came to the conclusion that the rent under that lease deed ..... this court. in maharajadhiraj sir kameshwar singh v. state of bihar : [1959]37itr388(sc) the supreme court had to consider section 26 of the bihar agricultural income-tax act which contains a clause 'if for any reason any agricultural income...has escaped assessment for any financial year or' etc., etc., and is therefore in pari materia with the clause in rule 5(7). in that case .....

Ravith Bibi Vs. Agricultural Income-tax Officer, Dindigul.

Court : Chennai

Reported in : [1964]52ITR471(Mad)

..... should for that reason be dismissed.i am of opinion that the assessments in the two cases cannot be supported. section 16 of the madras agricultural income-tax act provides for making returns of income. every person who held land in excess of the exempted extent is required under sub-section (1) to furnish a return before the 1st ..... no return was submitted, presumably on the ground that there is no assessable income from the property. it appears that the agricultural income-tax officer issued a notice to one mohammad ibrahim rowther as the guardian of the minor under section 16(2) of the agricultural income-tax act. this notice was served by affixture and as no return was filed, ..... the officer made under section 17(4) of the act best of judgment assessments, and the taxes held to be due from the petitioner for the two years were fixed at .....

Emerald Valley Estates Ltd. Vs. Commissioner of Income-tax

Court : Karnataka

..... from the sale constituted agricultural income and, therefore, could not have been brought to tax under the income-tax act. the revenue appealed to the tribunal and contended that the trees in question would be property of any kind mentioned in section 2(14) of ..... ]93itr314(ker) , the assessee had during the relevant assessment year sold old shade trees growing in his agricultural land. the profits and gains arising from the asset sold were assessed by applying section 45 of the income-tax act, 1961, by the income-tax officer concerned. the assessee appealed to the appellate assistant commissioner who accepted the same on the ground that profits, if any, arising .....