Court : Karnataka
Reported in : [1972]85ITR630(KAR); [1972]85ITR630(Karn); (1971)2MysLJ588
govinda bhat, j.1. this matter arises under the mysore agricultural income-tax act 1957, hereinafter called 'the act'. the petitioner, b.b. biddappa, and his two brothers, viz., b.b. appaiah and b.b. somayya, derived agricultural income from lands in coorg district in the state of mysore. for the assessment year 1964-65 the petitioner filed a return on behalf of himself and his two brothers ..... that in the case of persons holding property as tenant-in-common and deriving agricultural income, the tax shall be assessed at the rate applicable to the agricultural income of each tenant-in-common. 6. under the scheme of the act which is similar to the indian income-tax act, the individual, the hindu undivided family, the association of individuals, etc., are treated as separate units of assessments. in .....
Tag this Judgment!Court : Karnataka
Reported in : [1969]73ITR499(KAR); [1969]73ITR499(Karn)
1. the petitioner is an assessee under the mysore agricultural income-tax act. his agricultural income in respect of the period between october 29, 1961, and october 28, 1962, was assessed to agricultural income-tax by the agricultural income-tax officer who made his assessment order on march 16, 1963. by reason of the fact that he wrongly described ..... it was for that reason that the commissioner of agricultural income-tax commenced a proceeding under section 35 of the act in which he proposed to revise the order of the agricultural income-tax officer by adding to the determined tax, the super-tax charge by section 53a of the act. he issued a notice to the petitioner on february ..... the present case, there was no such stay or injunction. 6. now, since the agricultural income-tax officer made his assessment order on march 16, 1963, the commissioner could not have made an order under section 35 of the act after march 16, 1967, since, on that day, the period of limitation prescribed under .....
Tag this Judgment!Court : Karnataka
Reported in : [1970]77ITR208(KAR); [1970]77ITR208(Karn)
..... coconut gardens in mundaje village of belthangady taluk in the district of south kanara. for the assessment year 1963-64, the petitioner filed an application for composition of tax under section 67 of the mysore agricultural income-tax act, 1957, hereinafter called the act. on that application composition was granted by order made on august 6, 1963, by the respondent under section 67(4) of the ..... act. pursuant to the said order, the petitioner paid the compounding fee as mentioned in the order of composition. on august 2, 1966, the agricultural income-tax officer, shimoga circle, issued a notice .....
Tag this Judgment!Court : Karnataka
Reported in : [1971]79ITR305(KAR); [1971]79ITR305(Karn)
..... in making the payment of the agricultural income-tax and as such the sum assessed cannot be recovered under section 34 of the hyderabad agricultural income-tax act, 1950. section 42 of the mysore agricultural income-tax act corresponds to section 34 of the hyderabad act. 5. for the above reasons, this writ petition succeeds and the impugned notice dated november 28 ..... due from him. the contention of the petitioner, in our opinion, is well founded. 4. a similar question arose under the hyderabad agricultural income-tax act, 1950, in raja pid naik v. agricultural income-tax officer, yadgiri, wherein this court has held that, unless the legal representative of an assessee is served with a notice of demand, he does not become an assessee in default .....
Tag this Judgment!Court : Karnataka
Reported in : [1973]87ITR636(KAR); [1973]87ITR636(Karn)
ordergovinda bhat, j.1. this matter arises under the mysore agricultural income-tax act, 1957, hereinafter called 'the act'. the petitioner is an assessee under the act. for the assessment year 1966-67 he did not file his return of income despite notice by the agricultural income-tax officer, dharwar (respondent no. 1). thereafter, the first respondent proposed to ..... , and that application was pending till july 21, 1969. under section 42 of the act, the agricultural income-tax officer has the discretion to impose penalty where an assessee is in default in paying the agricultural income-tax. when the act provides for cancellation of the assessment made under section 19(4) and where such an ..... computed on the basis of the average yield notified by the assistant commissioner under the mysore land reforms act. the petitioner has not shown nor alleged that the yield as computed by the agricultural income-tax officer is in excess of the notified yield. so also, he has not shown that the .....
Tag this Judgment!Court : Karnataka
Reported in : [1963]50ITR449(KAR); [1963]50ITR449(Karn)
..... assessing authority was wrong in thinking that the mother and wife of the petitioner are not members of his family. under part i of the schedule annexed to the mysore agricultural income-tax act, 1957, it is provided that the limit referred to shall be seven thousand rupees in the case of every hindu undivided family or an aliyasanthana family or branch or a ..... the petitioner's family; quite clearly in the family of the petitioner there are more than five members. therefore, the petitioner is not liable to pay any tax. hence the levy made on him is an illegal levy.2. for the reasons mentioned above, the tax levied on the petitioner on his agricultural income above mentioned being illegal, the same is quashed. no costs.
Tag this Judgment!Court : Karnataka
Reported in : [1973]91ITR479(KAR); [1973]91ITR479(Karn); (1973)1MysLJ10
..... for the assessment years 1966-67 and 1967-68 to rectify the mistakes that are apparent in the assessment orders cited above under section 37 of the mysore agricultural income-tax act, 1957, i issue this notice and request you to appear before me in my office at hassan on february 10, 1971 to 11-30 a.m ..... the case of the department, how can assessee meet the case the notice dated january 18, 1971, reads thus : 'notice under section 37 of the mysore agricultural income-tax act, 1957, or rectification of certain mistakes apparent in the assessment orders for the assessment year 1966-77 and 1967-68. it has come to the notice of ..... govinda bhat, j.1. the petitioner is an assessee under the mysore agricultural income-tax act, 1957, hereinafter called 'that act'. for the assessment year 1967-68, the respondent made an order of assessment on the petitioner on march 11, 1968. while determining the taxable income for the assessment year, certain depreciation allowances on the assets of the petitioner .....
Tag this Judgment!Court : Karnataka
Reported in : [1973]87ITR150(KAR); [1973]87ITR150(Karn)
..... govinda bhat, j.1. the petitioner is an assessee under the mysore agricultural income-tax act, 1957, hereinafter called 'the act'. the respondent issued a notice to the petitioner under section 18(4) requiring him to submit his return of income for the assessment years 1965-66, 1966-67 and 1967-68; but the petitioner did not file any return. thereafter, ..... cane overruling the objections of the petitioner to the proposed assessment the respondent made an order of assessment determining the total income at rs, 14,018 on which a sum of rs. 766.62 was levied as tax. aggrieved by the said order, the petitioner has preferred the above writ petition. 2. it was urged by k ..... the respondent issued a proposition notice under section 19(4) of the act proposing to assess the petitioner on an income of rs. 18,825 for the assessment year 1967-68. in the said notice the basis of computation of income is stated. once of the commercial crops raised by the petitioner is groundnuts. according .....
Tag this Judgment!Court : Karnataka
Reported in : [1973]91ITR529(KAR); [1973]91ITR529(Karn); (1973)2MysLJ425
..... year 1966-67 and 1967-68. the petitioner was served with a proposition notice under section 19 (4) read with section 36 of the mysore agricultural income-tax act, 1957 (hereinafter called 'the act'). that proposition notice is dated april 17, 1971, and required the petitioner to prefer his objections, if any, by april 22, 1971. but, ..... notices were served on april 24, 1971. therefore, the respondent, agricultural income-tax officer, issued a second notice dated may 12, 1971, calling upon the assessee to file his ..... hearing with regard to the objections raised by the assessee, but straightaway passed two orders on august 17, 1971, determining the total income of the assessee on which he leaved the tax. 2. the short question raised in these writ petitions is that the petitioner was not afforded an opportunity of being heard as .....
Tag this Judgment!Court : Karnataka
Reported in : [1971]81ITR509(KAR); [1971]81ITR509(Karn); (1971)1MysLJ36
govinda bhat, j.1. the petitioner, who is an assessee under the mysore agricultural income-tax act, 1957 (hereinafter called 'the act'), has challenged the provisional assessment made for the assessment year 1969-70 and the proceedings taken for recovery of the tax so assessed. for the assessment year 1969-70, the petitioner filed a return on 30th may, 1969, showing a net profit of rs. 2 ..... of the act is illegal as the assessing authority has to jurisdiction to make a provisional assessment order on an income not admitted by the assessee. the contention of the learned counsel, in our opinion, is well-founded. sub-section (1) of section 20, which empowers the assessing authority to make a provisional assessment order, reads thus : '20. (1) the agricultural income-tax officer may .....
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