Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17a powers of comissioner to transfer cases Court: karnataka Page 12 of about 134 results (0.033 seconds)

M.D. Narayan Vs. Agricultural Income-tax Officer, Chikmagalur

Court : Karnataka

Reported in : [1974]95ITR453(KAR); [1974]95ITR453(Karn); (1973)2MysLJ366

..... govinda bhat, c.j.1. these are two writ petitions by a common assessee under the mysore agricultural income-tax act, 1957 (hereinafter called 'the act'). 2. the petitioner is a coffee planter. for the assessment year 1967-68, he was allowed initial and ordinary depreciation allowance on a sprinkler ..... plant, etc., which are the property of the assessee and which are required for the purpose of deriving the agricultural income. the said sub-section is in pari materia with section 10(2) (vi) of the indian income-tax act, 1922. sri k. srinivasan, learned counsel for the petitioner, submitted that the view taken by the respondent that ..... the assessment year 1967-68. for the assessment year 1968-69, he has given ordinary depreciation allowance of rs. 3,771. the income-tax officer purporting to act under section 37 of the act rectified his earlier assessment orders and disallowed the depreciation allowance granted on the sprinkler equipment during the relevant accounting years. the reason stated .....

Sha Velji Devashi Vs. Commercial Tax Officer, Haveri

Court : Karnataka

Reported in : (1966)1MysLJ141; [1966]18STC197(Kar)

..... . vijay anand maharaj : [1962]45itr414(sc) in support of his contention. in that case, the assessee had been assessed on the basis of the utter pradesh. agricultural income-tax act, 1948. aggrieved by that assessment, the assessee approached the high court of allahabad under article 226 of the constitution. the assessment in question was quashed by that high ..... authority approached the high court to review its earlier order. the high court refused to do so. it held that section 11 of the u.p. agricultural income-tax act did not entitled the assessing authority to file an application for review of an order made under article 226 of the constitution. section 11 applied only to orders ..... made in proceedings under the u.p. agricultural income-tax act, 1948; the order in that case was not made under any such proceedings; it was made in exercise of the power of the high court under .....

V.K. Uchal Vs. Commissioner of Commercial Taxes, Mysore

Court : Karnataka

Reported in : (1967)1MysLJ502; [1967]20STC67(Kar)

..... however that the order of the deputy commissioner is prejudicial to the interests of revenue. apparently these ideas are relatable not to the sales tax act but to the agricultural income-tax act. 3. even so, we find ourselves unable to accept as correct the opinion entertained by the commissioner as sufficient justification to interfere with ..... the order of the deputy commissioner. 4. we do not think it can be stated correctly that there has been any prejudice to the revenue unless it can be shown at least prima facie that tax ..... has suffered during the relevant years, and also some time prior thereto, heavy losses in business on account of some litigation and that even the income-tax authorities had fixed his total turnover only at rs. 25,000 for each of the years. he stated his case upon affidavit before the deputy .....

Bharat Timber Trading Co. Vs. the Commissioner of Income Tax

Court : Karnataka

Reported in : (2007)207CTR(Kar)163; [2008]296ITR676(KAR); [2008]296ITR676(Karn)

..... agricultural income-tax), the kerala high court again notices the income from slaughter tapping of rubber trees. after noticing, the court ruled that the assessee carried on agricultural operations and hence the income was agricultural income. that was also a case that arose in terms of the agricultural income tax act.10. the petitioner relies on : [1993]202itr450(ker) . all the ..... carefully seen each one of the judgments.8. in 1990 itr 497, the court was considering an agreement to remove old rubber trees and the income received by slaughter-tapping of such rubber trees. the court, after noticing the provisions of the agricultural income tax act has chosen to hold in favour of the petitioner.9. in : [1975]98itr283(ker) (cherian dominic v. commissioner of .....

The Commissioner of Income-tax and Another Vs. M/S. Byyanna(Huf).

Court : Karnataka

Reported in : ILR2010KAR3969

..... 1.2001. be that as it may. there was a survey action on the firm under section 133a of the income tax act on 10.10.2002. at that time, neither the assesses nor the partnership has been assessed to income tax. during the survey proceedings, a receipt dated 1.2.2000 was found showing the payment of rs.30 lakhs by ..... was taking contrary stands in this regard and consequently recorded a perverse finding?(ii) whether the sum of rs.4,82,506/- was correctly treated as non-agriculture income by the assessing officer which came to be set aside by the appellate authorities without there being any evidence to support the claim of earning ..... , the assessing officer on the basis of assumptions and presumptions has observed that, since there are 30 members in the family, they did not have any independent income and the agricultural, income should be reduced by the drawings of the family. the said observation made by the assessing officer has been rejected by the first appellate authority at threshold, after .....

The Commissioner of Income-tax, Bangalore and Another Vs. M/S. Namdhar ...

Court : Karnataka

..... the state legislature to make laws with reference to tax on agricultural income. entry-82 of list-i of 7th schedule further clarifies this position by empowering the parliament to levy taxes on income other than agricultural income. central government is not empowered to tax this source of income under income tax act. 38a. with this background, one has to see ..... said decision also proposes that contravention of any other law could not be invoked as the constitutional mandate is to treat the definition of agricultural income as per income tax act for all purposes. 26. then coming to third issue, whether the activity of the assessee in making the hybrid seeds as marketable ..... . 2. so far as ita 76/2007, the assessee m/s indo american exports filed return of income claiming the entire amount as agricultural income seeking exemption under section 10(1) of the income tax act (act for short) for the assessment year 1998-99. the assessing officer holding that the entire amount of profit .....

K. Vs. Abdulla V. Income Tax Officer and anr.

Court : Karnataka

Reported in : (1986)56CTR(Kar)41

..... beyond the legislative competence of parliament. elaborating this submission, sri sarangan argued that the tax can only be levied under the act on the total income other than agricultural income and parliament by s. 2 of the finance act is really levying tax on agricultural income of the assessee and as the agricultural income can only be taxed under entry 46 in list ii of the seventh schedule, by a state parliament ..... of india.4. sri k. srinivasan, ld. senior standing counsel for the revenue, argued that the finance act, had only provided for aggregation of agricultural income with the other income of and assessee and it is only the total income as determined under the act was taxed, and not the agricultural income and the provisions providing for aggregation was within the competence of parliament under item 82 in list .....

K.V. Abdulla Vs. Income Tax Officer and anr.

Court : Karnataka

Reported in : [1986]161ITR589(KAR); [1986]161ITR589(Karn)

..... beyond the legislative competence of parliament. elaborating this submission, sri sarangan argued that the tax can only be levied under the act on the total income other than 'agricultural income' and parliament by s. 2 of the finance act is really levying tax on agricultural income of the assessee and as the agricultural income can only be taxed under entry 46 in list ii of the seventh schedule, by a state parliament ..... of india. 4. sri k. srinivasan, ld. senior standing counsel for the revenue, argued that the finance act, had only provided for aggregation of 'agricultural income' with the other income of and assessee and it is only the 'total income' as determined under the act was taxed, and not the agricultural income and the provisions providing for aggregation was within the competence of parliament under item 82 in list .....

M.L. Vasudeva Murthy and Sons and Others Vs. Joint Commissioner of Agr ...

Court : Karnataka

Reported in : [1992]198ITR426(KAR); [1992]198ITR426(Karn); 1991(2)KarLJ495

..... the assent of the governor on may 3, 1983). section 2 of this act, which is relevant, reads :'application of the act. - notwithstanding anything contained in the karnataka agricultural income-tax act, 1957 (karnataka act 22 of 1957) (hereinafter referred to as the principle act), the provisions of this act shall apply to the assessment of agricultural income derived during any previous year ending on or after the thirty-first day ..... person appointed to be so under section 17 of the act. section 17 of the act is in chapter iii providing for the income-tax authorities and this section enumerates the several authorities for the purpose of the act. the earlier amendment act also amended section 17 of the principal act to include the joint commissioner of agricultural income-tax act (for short 'joint commissioner') along with other authorities stated therein .....

Bhimappa Kariyappa Gazi Vs. State of Mysore and ors.

Court : Karnataka

Reported in : [1971]80ITR653(KAR); [1971]80ITR653(Karn)

..... preferred by an assessee under the mysore agricultural income-tax act, 1957 (hereinafter called the 'act'), is directed against the order of the commissioner of agricultural income-tax in mysore (respondent no. 2), dated march 31, 1960, which affirmed the order of assessment dated april 11, 1959, made by the agricultural income-tax officer, dharwar (respondent no. 3), under section 19(4) of the act. the assessment relates to the assessment year ..... into force on october 1, 1957. sub-section (1) of section 18 of the act provides : '(1) every person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax shall furnish to the agricultural income-tax officer so as to reach him before the 1st june every year a return in the prescribed form and verified in the prescribed .....