Court : Karnataka
Reported in : [1991]188ITR133(KAR); [1991]188ITR133(Karn); 1990(3)KarLJ599
..... v. agrl. ito : [1991]187itr668(kar) (w. p. no. 22493 of 1981 disposed of one june 22, 1988). the division bench quashed the notice issued under the agricultural income-tax act on the son of the deceased karta who was the sole surviving member of the family. the division bench referred to seethammal's case : [1981]130itr597(mad) which, in turn ..... of b. g. guruppa, there was no 'family' and the income for the year 1979-80 cannot be brought to tax either in the hands of his widow or in the hands of his divided son. the argument is that there is no provision in the agricultural income-tax act to assess a sole surviving member of the family treating him/her as ..... a family. the petitioner has relied upon the decision of the madras high court in the case of seethammal v. cit : [1981]130itr597(mad) . 4. in the said case, the madras .....
Tag this Judgment!Court : Karnataka
Reported in : [2003]264ITR285(KAR); [2003]264ITR285(Karn)
..... similar. 2. the petitioner in w. ps. nos. 32256-257 of 2000 owns coffee plantations in kodagu district. he submitted his agricultural income-tax returns in terms of the agricultural income-tax act. section 66 provides for composition of agricultural income-tax payable by the petitioner under the act. the petitioner made application for composition and the same was accepted. thereafter, the petitioner wrote letters claiming the benefit for the subsequent ..... land holding exceeds the maximum specified in sub-section (1) whichever is earlier, and in respect of that period the provisions of this act relating to the submission of returns, accounts or other documents or the assessment to agricultural income-tax shall not apply to the grantee.' 8. a combined reading of section 66(1) with sub-section (5) would show that once the .....
Tag this Judgment!Court : Karnataka
Reported in : (2004)191CTR(Kar)450; [2004]269ITR208(KAR); [2004]269ITR208(Karn)
..... shylendra kumar, j.1. the petitioner is an assessee under the provisions of the karnataka agricultural income-tax act, 1957. for the assessment year 1999-2000, the assessee opted for payment of tax by way of composition in respect of his agricultural land as provided under section 66 of the act and paid a sum of rs. 53,107 on july 31, 1999, on the premise ..... composition. the assessee paid a sum of rs. 16,650 on august 7, 2000.2. the assistant commissioner of agricultural income-tax by a notice dated march 20, 2002, purporting to be under section 19(2) read with section 66 of the act called upon the assessee to indicate as to why he should not be directed to make payment of a sum ..... -01. the submission of learned counsel for the petitioner is that section 42 is a provision for recovery of the arrears of tax when the assessee becomes a defaulter in payment of tax or any other amount due under the act ; that such a person is made liable to pay penalty under sub-clause (a) to section 42(1)(ii) of .....
Tag this Judgment!Court : Karnataka
Reported in : [2004]270ITR104(KAR); [2004]270ITR104(Karn)
..... shylendra kumar, j.1. the petitioner is an assessee under the provisions of the karnataka agricultural income-tax act, 1957. for the assessment year 2000-01, the assessee had opted for payment of tax by composition in respect of his agricultural land as provided under section 66 of the act and paid a sum of rs. 21,088 initially by way of advance payment and rs ..... a lesser extent and accordingly paid rs. 33,706 on august 20, 2002.2. the assistant commissioner of agricultural income-tax by notice dated august 8, 2002, purporting to be under section 66 read with section 32(3) of the act called upon the assessee to indicate as to why he should not be called upon to pay penal interest as ..... . the submission of learned counsel for the petitioner is that section 42 is a provision for recovery of the arrears of tax when the assessee becomes a defaulter in payment of tax or any other amount due under the act, such a person is made liable to pay penalty under sub-clause (a) to section 42(1)(ii) of the .....
Tag this Judgment!Court : Karnataka
Reported in : (2006)206CTR(Kar)613
..... definition of 'motor car' under section 2(16) of the motor vehicles act, 1939. therefore, the expression 'motor car' in entry iii-b(i) of the statement under rule 9 of the kerala agricultural income tax rules, 1951 includes a jeep for the purpose of deduction under section 5 of the kerala agricultural income tax act, 1950.8. recently, a division bench of the madras high court in ..... the case of southern roadways limited v. commissioner of wealth tax (2001) 251 itr 212 has chosen to hold as under:the .....
Tag this Judgment!Court : Karnataka
Reported in : [1971]82ITR87(KAR); [1971]82ITR87(Karn); (1970)2MysLJ437
..... bhat, j.1. this matter arises under the coorg agricultural income tax act, 1951, hereinafter called 'the act'. for the assessment year 1952-53, the petitioner was assessed to tax under the act by the agricultural income tax officer of coorg, overruling the claim of the petitioner that certain sums revived did not constitute income in its hands and that the net result of the ..... 54 so as to give effect his order dated december 21, 1967. section 14 of the act, which is in pari materia with section 24(2) of the indian income tax act, 1922, reads : 'where any person sustains a loss in agricultural income in any year the loss shall be carried forward to the following year and set off ..... against the agricultural income for that year and if it cannot be wholly so set off the amount .....
Tag this Judgment!Court : Karnataka
Reported in : [1964]51ITR790(KAR); [1964]51ITR790(Karn)
..... assessee had incurred the liability to pay agricultural income-tax for the accounting year relevant to the assessment year 1959-60. the question for decision is whether that liability ..... on the passing and application of the annual finance act. 38. the supreme court appears to have affirmed this view over again in kalwa devadattam v. union of india (c. as. nos. 641 and 642 of 1961) (not yet reported) what is true of the income-tax act is also true of the agricultural income-tax act. hence it follows that on or before march 31, 1959, the .....
Tag this Judgment!Court : Karnataka
Reported in : [1964]52ITR126(KAR); [1964]52ITR126(Karn)
..... the activity carried on by the research department in maintaining two research stations; and (c) all other relevant factors, the board derives 'income' liable to agricultural income-tax under the provisions of the mysore agricultural income-tax act? 2. whether or not, the same derived by the coffee board from the farms maintained by the research department thereof, are exempt ..... from liability to assessment of agricultural income-tax act?' as we propose to answer the second question referred for our opinion in the affirmative and in favour of the assessee, it is unnecessary, ..... hegde, j.1. these are references under section 55(2) of the mysore agricultural income-tax act, 1957, to be hereinafter referred to as 'the act'. in both these petitions, the assessee is the coffee board, a body incorporated under central act vii of 1942. 2. i.t.r.c. no. 10 of 1961 relates to the .....
Tag this Judgment!Court : Karnataka
Reported in : [1988]173ITR6(KAR); [1988]173ITR6(Karn)
s. r. rajasekhara murthy, j.1. the orders passed by the respondent, the agricultural income-tax officer, virajpet, under section 37 of the karnataka agricultural income-tax act, 1957 (hereinafter referred to as 'the act'), for the assessment years 1976-77 and 1977-78, are challenged in these writ petitions. 2. the assessments for the two years were completed on ..... june 20, 1978. on june 27, 1980, notices under section 37 of the act were issued by the respondent ..... rs. 18,015 and rs. 19,692 allowed as expenses under section 5(2) (b) (iii) of the act have to be disallowed, there being no reserve created for this purpose, out of the income of the previous year. 14. it was argued by learned counsel for the petitioner that the respondent has proceeded on a .....
Tag this Judgment!Court : Karnataka
Reported in : (1984)43CTR(Kar)94; [1984]148ITR736(KAR); [1984]148ITR736(Karn)
jagannatha shetty, j. 1. this revision under s. 55 of the karnataka agricultural income-tax act, act, 1957 (hereinafter referred to as 'the act'), is directed against the order of the commr. of agrl. i.t. made under s. 35 of the act. 2. the petitioner-company is deriving agricultural income from a tea estate and also from two coffee estates. in respect of ..... the assessment year 1974-75, the company claimed deduction in respect of the provision made for gratuity payable to its employees. the sum so claimed was rs. 83,257.15 on the estimated liability. the assessing officer allowed the claim under s. 5(k) of the act ..... commissioner could be justified. section 5(k) of the act is analogous to s. 37(1) of the i.t. act, 1961, and r. 5(d) is similar to s. 36(1)(v) of the said act. the scope of these provisions was considered by this court in addl. cit v. karnataka state warehousing corporation : [1980]125itr136(kar) .....
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