Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17a powers of comissioner to transfer cases Court: karnataka Page 9 of about 134 results (0.132 seconds)

Palanjee Estate Vs. Additional Commissioner of Commercial Taxes and or ...

Court : Karnataka

Reported in : ILR1998KAR2207; [1999]238ITR388(KAR); [1999]238ITR388(Karn)

..... no actual division. section 3 of the karnataka agricultural income-tax act, 1957, is a charging section, providing that the agricultural income is a tax at the rate specified in the schedule to the act for the financial year in accordance with the provisions of the act, on the total agricultural income of the previous year of every person. section ..... remanded the matter to the respondents with a direction to assess the appellant individually. the addl. commissioner of commercial taxes while exercising revisional power under section 35 of the karnataka agricultural income-tax act, has issued notice stating that the order of the appellate authority is not correct and after considering the objections ..... the assessment year 1982-83. the notice under section 20 of the karnataka agricultural income-tax act, 1957, was issued on may 10, .1984, treating the status of the assessee as an association of persons and proposed to levy tax. it is contended by the assessee that his status has to be treated .....

Ossoor Estates Ltd. Rep. by Sri V. Baretto, Manager-accounts and Admin ...

Court : Karnataka

..... say that said payment cannot be said to be excessive, unreasonable and is not opposed to section 5(1)(k) of the karnataka agricultural income tax act, 1957 (for short 'the act'). the joint commissioner accepted the case of an assessee.7. the revising authority noticing the order passed by the joint commissioner, has chosen ..... allowed and appeal was filed. in appeal, assessee got the relief with regard to deduction. thereafter revision proceedings were initiated under section 35 of the karnataka agricultural income tax act, 1957 by the revising authority. notice was issued. reply was obtained. after hearing, an adverse order was passed by the revising authority. the revising ..... authority are acceptable in law. she would say that directors have been made over the commission which is not referable to agricultural income in terms of section 5(1)(k) of the karnataka agricultural income tax, 1957. she supports the order.5. alter hearing, we have carefully perused the material on record.6. from the .....

Nazarabad Plantation Vs. State of Karnataka

Court : Karnataka

Reported in : [1984]150ITR499(KAR); [1984]150ITR499(Karn)

jagannatha shetty, j.1. this revision petition arises out of the order dated february 13, 1980, made by the commissioner of agricultural income-tax, under s. 35 of the karnataka agricultural income-tax act, 1957 (called shortly 'the act'). 2. the assesses-firm purchased a coffee estate on october 29, 1971. in addition to the consideration paid under the sale deed, the assessee separately paid rs. 50,000 to ..... vendor or by the purchaser of the estate. the expenditure which was laid out to expended wholly and exclusively for the purpose of deriving agricultural income sought to be taxed has to be allowed under s. 5(k) of the act. the commissioner, therefore, was not justified in disallowing the entire sum of rs. 50,000. a reasonable expenditure for raising the coffee crop .....

K.T. Venkatappa and ors. Vs. K.N. Krishnappa and ors.

Court : Karnataka

Reported in : (1988)71CTR(Kar)162; [1988]173ITR678(KAR); [1988]173ITR678(Karn); 1988(1)KarLJ578

..... there is no need to repeat them in extenso. 2. the short point for consideration is, whether the provisions of section 53 of the karnataka agricultural income-tax act, 1957, as substituted by act no. 29 of 1976, take away the power of the civil court to call for documents, returns and other papers produced by an assessee in ..... exist.' 7. in our view, the same construction has to be applied to a case of substitution of section 53 of the karnataka agricultural income-tax act, 1957, by a new section by the amending act 29 0f 1976. the provisions of section 53(1), prior to its substitution, read as under in so far as they relate to our ..... implications of the repeal of the indian income-tax act, 1922, by the income-tax act, 1961, by pressing into service the provisions of section 6 of the general clauses act. but, in this case, we are not concerned with such a situation. we are dealing with the provisions of section 53 of the karnataka agricultural income-tax act as substituted by the new section .....

E.M.V.M. Viswanathan and ors. Vs. Agricultural Income-tax Officer and ...

Court : Karnataka

Reported in : [1992]193ITR499(KAR); [1992]193ITR499(Karn)

s. rajendra babu, j.1. the petitioners are assessee under the karnataka agricultural income-tax act, 1957 (for short 'the act'). they have challenged the constitutional validity of rule 9(c) of the karnataka agricultural income-tax rules, 1957 (for short 'the rules'), as being ultra vires sections 3 and 7 of the act and also the assessment and demand notices dated may 22, 1981 for the assessment years 1979 ..... the said decision and for the reasons stated therein, these writ petitions are partly allowed, the assessments are quashed is so far as they relate to the inclusion of the income as back pool payment by the coffee board and remand the matter to redo the assessments in the light of the aforesaid decision in w. p. no. 11507 of 1981 .....

K.A. Chinnappa and Shanthasadashiva and ors. Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1999KAR1585; [1999]240ITR837(KAR); [1999]240ITR837(Karn)

..... have been filed challenging the orders passed by the authorities below. the petitioner had been assessed under the karnataka agricultural income-tax act, 1957 (hereinafter called 'the act'), in the status of tenants-in-common under section 3(3) of the act which provision reads as under :'in the case of persons holding property as tenants-in-common and deriving ..... agricultural income, the tax shall be assessed at the rate applicable to the agricultural income of each tenant-in-common.'3. for the assessment year 1982-83 ending with ..... common as is evident from a reading of section 3(3) the assessment was on the income of each tenant-in-common treating each tenant to be a separate unit for the purpose of taxation. the incidence of tax on association of persons and tenants-in-common was thus different. the petitioner had filed its .....

Kallappa Kadappa Desai Vs. Agricultural Income-tax Officer, Belgaum

Court : Karnataka

Reported in : [1964]51ITR201(KAR); [1964]51ITR201(Karn)

..... is said to be of the ownership of the minor. unless that land comes within the mischief of section 11 (2) of the mysore agricultural income-tax act, the agricultural income in respect of that land would be governed by the provisions contained in section 10 (1) (b). but if, on the other hand, ..... the learned counsel for the petitioner, is that the agricultural income-tax officer preferred to ignore the definition of agricultural income found in the agricultural income-tax act and follows the direction said to have been issued by the government. 'agricultural income' is defined in section 2 (1) (a) thus : '2. (1) (a) 'agricultural income' means - (1) any rent or revenue derived ..... which land is managed by the petitioner and the minor son living with him, is an income that could be taken into consideration in computing the total income of the petitioner under section 10 (2) of the mysore agricultural income-tax act, 1957. this view of the officer does not appear to be correct. section 10 (2 .....

E.L.J. Rebello and ors. Vs. Commissioner of Agricultural Income-tax an ...

Court : Karnataka

Reported in : [1978]115ITR510(KAR); [1978]115ITR510(Karn); 1978(1)KarLJ168

..... fact arise for consideration in these petitions under section 55 of the karnataka agricultural income-tax act, 1957 (hereinafter refered to as 'the act'), they are disposed of by this common order. 2. there was a firm by name kuttinkhan estate, malandur post, chickmagular, which was an assessee under the provisions of the act. the relevant years of assessment are 1966-67, 1967-68 and 1968 ..... 1968-69, on account of non-compliance with the provisions of s. 11(2)(a)(i) of the act, which required the agrl. ito while computing the total agricultural income of an individual for purposes of assessment under the act, to include so much of the agricultural income of a wife of an individual as arises directly or indirectly from the membership of the wife in .....

E.M. Vishwanathan Chettiar Vs. Agricultural Income-tax Officer

Court : Karnataka

Reported in : (1983)35CTR(Kar)399; ILR1983KAR212; [1983]142ITR244(KAR); [1983]142ITR244(Karn)

..... period ending with march 31, 1978. the demand notice undisputedly was pursuant to rectification order passed by the respondent on february 24, 1981, under s. 37 of the karnataka agricultural income-tax act. the original assessment order for the assessment years 1975-76, 1976-77 and 1977-78 was made by the respondent on december 16, 1978. in this petition, the ..... .82 and not rs. 3,68,208.82. in the result, the petitioner was liable to be assessed to a further sum of rs. 23,480 as tax under the act. 3. the petitioner resisted the same by pointing out that it was not a mistake apparent from the records as stated in the notice said to have been ..... during the accounting period in excess of the amount already taken into consideration in the assessments of preceding years shall be considered as the income of the previous year. previous year which is defined under act for all purposes clearly means the 12 months ending on 31st of march of the year preceding the year for which the assessment .....

H.N. Nirvane Gowda and Sons Vs. Commissioner of Agrl. Income-tax, Karn ...

Court : Karnataka

Reported in : [1984]148ITR382(KAR); [1984]148ITR382(Karn)

..... rajasekhara murthy, j. 1. these two revision petitions arise out of the common order, dated february 18, 1981, passed by the commissioner of agricultural income-tax under s. 35 of the karnataka agricultural income-tax act, 1957. 2. the petitioner-assesses is a partnership firm owning coffee estates. for the assessment years 1977-78 and 1978-79, the assessee was ..... the decision of the allahabad high court relied upon by the commissioner has since been overruled by the same high court in badri narain kashi prasad v. addl. cit : [1978]115itr858(all) . in fact, that decision was overruled even before the commissioner made the order concerned in these petitions. it is unfortunate that that ..... by a fresh deed of partnership. in support of this conclusion the commissioner relied upon the decision of the allahabad high court in ganesh lal laxmi narain v. cit : [1968]68itr696(all) . 6. the question to be considered is, whether there was a change in the constitution of the firm when the minor partner .....