Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17a powers of comissioner to transfer cases Court: karnataka Page 7 of about 134 results (0.168 seconds)

B.M. Shivakumar Vs. State of Karnataka and Another

Court : Karnataka

Reported in : ILR1996KAR397; 1996(41)KarLJ1

..... 'the coffee pool payments' received after partition of an erstwhile hindu undivided family ('huf', for short) as agricultural income in the hands of the hindu undivided family itself for the purpose of levying tax under the provisions of the agricultural income-tax act, 1957 (hereinafter referred to as 'the principal act'). 2. the petitioner and his two sons, sri b.s. arvind and b.s. ashwin, constituted a ..... tea produce co. ltd. : [1966]59itr254(sc) , with reference to the madras plantations agricultural income-tax act (5 of 1955) as extended to the state of kerala. the provisions of the principal act and that of the madras act are almost in pari materia. on examining the scheme of the coffee board act, it has been held by the supreme court that as soon as planters deliver .....

Consolidated Coffee Estates (1943) Ltd Vs. Commissioner of Agricultura ...

Court : Karnataka

Reported in : [1970]76ITR29(KAR); [1970]76ITR29(Karn)

..... petition no. 2382 of 1967 impleading as respondents, the commissioner of agricultural income-tax and the income-tax officer under the central income-tax act. in the said writ petition, the assessee contended that the authorities under the indian income-tax act and the mysore agricultural income-tax act were assessing the same sale proceeds of timber; that the assessing authority under the central income-tax act has held that the rosewood trees are of spontaneous growth and ..... assessee under section 55 of the mysore agricultural income-tax act, 1957, hereinafter called the 'act' against the common order dated january 30, 1967, made by the commissioner of agricultural income-tax, bangalore, by which, in exercise of his suo motu powers of revision, he set aside the orders of the deputy commissioner of agricultural income-tax and restored the assessment orders of the agricultural income-tax officer, coorg. 2. the assessee is the .....

S.L. Basavaraj (HUF) Vs. The Asst. Commissioner of Income Tax, Circle ...

Court : Karnataka

..... 148 of the income tax act for reopening of the assessment for the assessment years 1999-2000 and 2000-2001 on the facts and circumstances of the case? (ii) whether the tribunal erred in reversing the findings of the cit (a) and restored the estimation of the assessing officer in respect of the quantum of agricultural income for the assessment ..... these appeals have been filed on merits as well as on the question of the validity of reopening of assessment by issuing a notice under section 148 of the income tax act,1961 ( actfor short). for the assessment year 2003-2004, the question of reopening is not there and the challenge is only on merits. we shall first ..... and against the revenue. question no. 2 17. the second question relates to the tribunal reversing the finding of the cit appeals and restoring the estimation of the assessing officer in respect of the quantum of agricultural income of the assessee for the three assessment years in question i.e., 1999-00, 2000-01 and 2003-04. since .....

G.T. Rajamannar Vs. Commissioner of Income-tax, Mysore

Court : Karnataka

Reported in : [1964]51ITR339(KAR); [1964]51ITR339(Karn)

..... in that case, their lordships were called upon to pronounce on the scope of section 11(1) of the u. p. agricultural income-tax act, 1948, which reads : 'where any person holds land, from which agricultural income is derived, as a common manager appointed under any law for the time being in force or under any agreement or as ..... receiver, administrator or the like on behalf of persons jointly interested in such land or in the agricultural income derived therefrom, the aggregate of the sums payable as agricultural income-tax by each person on the agricultural income derived from such land and received by him, shall be assessed on such common manager, receiver, administrator or the ..... like, and he shall be deemed to be the assessee in respect of the agricultural income-tax so payable by each such person and shall be liable to pay the same.' 13. the question for consideration by their lordships was whether the trust .....

T.M. Mohan, Vs. Additional Agricultural Income-tax Officer

Court : Karnataka

Reported in : (1986)56CTR(Kar)156; [1986]159ITR730(KAR); [1986]159ITR730(Karn); 1987(1)KarLJ349; [1986]24TAXMAN697(Kar)

k.a. swami, j.1. in all these petitions, the validity of the surcharge levied on the amount of agricultural income-tax pursuant to the amendment effected to the schedule to the karnataka agricultural income-tax act, 1957, by the karnataka ordinance no. 13 of 1980 is involved. 2. the contention of the petitioners is that, by the time the ..... a circular no. 2/1985-86 bearing no. ait. cr. 19/1983-84 dated september 13, 1985, under section 17(5) of the karnataka agricultural income-tax act, directing that in pending assessments, no surcharge should be levied. the relevant portion of the circular is as follows : 'therefore, surcharge levied by completing ..... ordinance. therefore, as long as the assessments relate to the period during which the ordinance was in force, the surcharge becomes leviable on the amount of agricultural income-tax irrespective of the fact whether the assessment is completed during the period when the ordinance was in force or subsequent to its lapse. therefore, it is not .....

Netley b Estate, Vs. Assistant Commissioner of Agricultural Income-tax ...

Court : Karnataka

Reported in : ILR1998KAR3718; [1999]238ITR376(KAR); [1999]238ITR376(Karn)

..... no. 2397 of 1988 ( : [1997]227itr421(kar) ), and other connected matters, it has become necessary to amend the karnataka agricultural income-tax act, 1957, retrospectively with effect from april 1, 1975, to facilitate assessment of income received after dissolution of a firm even though at the time of such assessment the firm .stood dissolved.'6. in l. p. ..... date of its dissolution cannot be spelt out from section 26(4), the amendment effected by act 10 of 1987 has not in any way changed the legal position with regard to the point at issue and the agricultural income-tax officer could not have relied on the amended section 26 to assess the dissolved firm after ..... ) and explanation thereto of the karnataka agricultural income-tax, 1957, have been assailed in all these writ petitions. since the question involved is common, these petitions are disposed of by this common order.2. the provisions of section 26(4) of the act as they exist today were substituted by act no. 18 of 1997 with effect .....

Shankaranarayana Construction Co. and ors. Vs. State of Karnataka and ...

Court : Karnataka

Reported in : (2005)193CTR(Kar)107; [2004]270ITR356(KAR); [2004]270ITR356(Karn)

..... string of decisions of the supreme court.8. section 19a of the karnataka agricultural income-tax act, 1957, that held the field till march 31, 1994, envisaged determination of agricultural income-tax payable by registered firms and allocation of the share of each partner in such income to be included in his total income for assessment to tax separately. sub-section (2) to section 19a stipulated that if such share ..... ,56,221.6. appearing for the appellants mr. naganand, learned senior counsel, argued that the karnataka taxation laws (amendment) act, 1994, had omitted sections 19a, 19b, 19c and subjected registered firms to a uniform tax rate of 40 per cent, on their total agricultural income. while doing so, the legislature had according to learned counsel omitted to make a provision under which unabsorbed losses .....

Kalasa Tea and Produce Co. Ltd. Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1998KAR1370; [1999]235ITR112(KAR); [1999]235ITR112(Karn)

..... has to be exercised within four years from the date of the order sought to be revised. sub-section (2) of section 35 of the karnataka agricultural income-tax act prescribes a ban stating that after expiry of fours years' time from the date of the order sought to be revised, the power shall not be exercised ..... granted by the deputy commissioner. therefore, that order can be revised by the joint commissioner by virtue of the power under section 35 of the karnataka agricultural income-tax act, 1957.5. in view of the above contentions, the important question of law that arises for our consideration is :whether the revisional authority can exercise ..... petitioner is an owner of tea and coffee plantations and an assessee under the karnataka agricultural income-tax act, 1957 (hereinafter referred to as the 'act'). for the assessment years 1967-68, 1968-69 and 1970-71, the petitioner filed its returns under the act. after due enquiries, the assessments came to be completed. the orders are passed on .....

Chamundeswari Dharma Nidhi Vs. Agricultural Income-tax Officer and ors ...

Court : Karnataka

Reported in : ILR1990KAR946; [1990]181ITR139(KAR); [1990]181ITR139(Karn); 1989(3)KarLJ375

..... government of karnataka dated november 25, 1983, in no. fd 11 cax 83 (annexure-q) issued under section 12(g) of the karnataka agricultural income-tax act, 1957 (hereinafter referred to as 'the act'), by which the government withdrew the approval granted to the charitable trust under the name of 'chamundeswari dharma nidhi', chikmagalur. 2. the petitioner in ..... the rival contentions, it is necessary to set out the relevant portion of section 12(g) of the act which reads as follows : '12. exemption from assessment of income-tax. - agricultural income-tax shall not be payable on that part of the total agricultural income of a person which is - ... (g) any sums paid by such person as donations to any ..... in art silk yarn, etc., an activity not involving the carrying on of any activity for profit within the meaning of section 2(15) of the income-tax act and the assessee was entitled to relief under section 11(1)(a) thereof. thus, where the primary objects are distributive, each and every one of the .....

P.i. Chermana Vs. Agricultural Income-tax Officer, Virajpet

Court : Karnataka

Reported in : [1984]147ITR688(KAR); [1984]147ITR688(Karn)

..... years 1974-75 and 1975-76, the petitioner filed his returns under the karnataka agricultural income tax act, 1957 (karnataka act 22 of 1957) (hereinafter referred to as the act), before the agricultural income-tax officer, virajpet, coorg district (hereinafter referred to as the aito), who on their examination, completed the assessments and recovered the taxes due thereon also. some time thereafter, the aito by two separate but similar notices ..... dated november 22, 1976, (exhibits a and b) purporting to be under s. 36 of the act, called upon the petitioner .....