Court : Delhi
Reported in : ILR1975Delhi53; [1975]99ITR375(Delhi)
..... apparent on the face of the record. in joharmal murlidhar and co. v. agricultural income-tax officer : [1971]79itr6(sc) . the supreme court held that the assessments were arbitrary and that the fact. that the appellant had not appealed under the act was a good ground for refusing to give relief to the appellant. but taking ..... into account the amount involved and the simple nature of the proof required, the supreme court directed the income tax officer to issue fresh notice to the assessed to produce the central income-tax assessment orders and if the assessed produced those orders, the agricultural income-tax ..... discretionary; it is not issued merely because it is lawful to do so. where the party feeling aggrieved by an order of an authority under the income tax act has an adequate alternative remedy which he may resort to against the improper action of the authority and he does not avail himself of that remedy .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1952All845; [1952]22ITR1(All)
..... . 74 (oudh), a bench of the chief court of oudh held :'but we do not feel any doubt that the expression 'land used for agricultural purposes' in the income-tax act does not extend to forests of spontaneous growth, where nothing is done to prepare the soil for trees to be planted therein, and where the growth ..... human labour and skill were used, growing on land, which is assessed to land revenue, is 'agricultural income' within the meaning of section 2 (1) (a), income tax act and as such exempt from income-tax under section 4 (3) (viii) of the act?' when this application came up before the tribunal, the tribunal held as follows :'as regards the proposed ..... sale of forest trees were the assessee's income liable to income-tax and were not merely capital converted into cash.3. shri pathak has, however, urged that this income must be treated as agricultural income within the meaning of section 2 (1) (a), income-tax act and as such it is exempt from income-tax. as the question has been framed, the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1970]77ITR693(P& H)
..... mr. awasthy referred in support of his argument because, both these cases deal with what is 'land used for agricultural purposes' within the meaning of the income-tax act:mustafa ali khan v. commissioner of income-tax, (1948) 16 i.t.r. 330 (p.c,). and commissioner of income-tax v. raja bency kumar sahas roy, [1957] 32 i.t.r. 466, 475-76 (s.c.),.8. in ..... in dispute was or was not being used for agricultural purposes, and, therefore, income from it could or could not be said to be agricultural income. it is significantthat the income-tax act specifically states that agricultural income would be such as accrues from land used for agricultural purposes. no suck criterion has been provided by the legislature in the wealth-tax act. similarly, the question before the supreme court in raja .....
Tag this Judgment!Court : Chennai
Reported in : AIR1951Mad1007; [1951]20ITR151(Mad); (1951)2MLJ167
..... the entire profits of the assessee from the tobacco dealer calculated in the sum of rs. 12000 was agricultural income and was exempt from income-tax under section 4 (3) (viii) of the income-tax act. the commissioner of income-tax disputes the correctness in law of the decision of the appellate tribunal. hence this reference.3. the burden ..... is upon the assessee who claims exemption from tax under section 4 (3) (viii) of the income-tax act to prove that the income is 'agricultural income' as defined in the act. --see 'raja mustafa ali khan v. commissioner of income-tax', 1948 16 itr 330. it is true, as pointed out by the learned ..... narayan singh'. 1948 16 itr 325, which decided that interest on arrears of rent payable in respect of land used for agricultural purposes was not agricultural income within section 2 (1) of the income-tax act. it was held that the interest was neither rent nor revenue derived from the land. the relationship between the tenant who .....
Tag this Judgment!Court : Mumbai
Reported in : (2004)186CTR(Bom)616; [2003]263ITR180(Bom)
..... of the agricultural assets. 5. challenging the said notice issued under section 148 of the income-tax act, the assessee filed a writ petition in this court, which was disposed ..... state government on transfer of the said agricultural assets (other than agricultural lands) were liable for capital gain's tax and on account of the failure on the part of the assessee to disclose the above facts, there was escapement of income. action under section 147(a) of the income-tax act, was therefore, initiated to bring to tax the escaped income under the head 'capital gains' on transfer .....
Tag this Judgment!Court : Chennai
Reported in : [1984]57STC174(Mad)
..... sixth schedules to the income-tax act, 1961. we do not think this decision or the reasoning on which it ..... for the assessee referred to a decision which had arisen under the income-tax act as a support for his proposition that monobloc pumpsets cannot be regarded as electrical goods : vide commissioner of income-tax v. dhandayuthapani foundry (p.) ltd. : [1980]123itr709(mad) . in that case, a question arose whether centrifugal pumps were agricultural implements falling within the ambit of item (9) of the fifth and .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1960All264; [1961]41ITR150(All)
..... was being received under this letter by babu har narain singh and his successors was agricultural income exempt from income-tax or income liable to tax under the indian income-tax act. the tribunal finally held that this income being received by babu har narain singh and his successors was not agricultural income and was consequently liable to income-tax. it is in thesecircumstances that the question mentioned above has been referred for our ..... by her on her shares in those companies was also exempt from tax as agricultural income. it was held that dividend incomereceived by the assessee was not agricultural income but was income assessable under section 12 of the indian income-tax act. in their decision, their lordships of the supreme court held that agricultural income as defined in the act is obviously intended to refer to the revenue received by direct association .....
Tag this Judgment!Court : Kerala
Reported in : [1998]230ITR449(Ker)
..... (hereinafter referred to as 'the act'), on the files of the inspecting assistant commissioner of agricultural income-tax, trichur. the petitioner executed an agreement dated july 25, 1974, in favour of a purchaser to sell 13,600 old and uneconomic ..... the agricultural income-tax appellate tribunal, additional bench, palakkad, dated september 9, 1991. the assessment years involved are 1975-76, 1976-77 and 1977-78.2. the petitioner is a company incorporated under the companies act, 1956, and is carrying on business of growing and planting rubber in its estate known as 'vaniampara rubber estate'. the petitioner was an assessee under the kerala agricultural income-tax act, 1950 .....
Tag this Judgment!Court : Kerala
Reported in : [1990]184ITR561(Ker)
..... capricious or vindictiveheld:as per the charging provision under s. 3 of the agricultural it act, tax is charged for each financial year on the total agricultural income of the previous year of the assessee. in the present case, the estimate of agricultural income from tea for the purpose of assessment is not of the income during the previous year, but the taxable turnover on sal of tea during ..... assessment are vitiated by these errors apparent on the face of the record. agricultural income taxassessment--jurisdiction of agrl. ito--levying tax on that portion of income from sale of tea which, as per r. 8 of it rules, is to be treated as income under it actheld:levy of tax by the state under the agrl. it act can relate only to sixty per cent of the .....
Tag this Judgment!Court : Mumbai
Reported in : [1987]165ITR275(Bom)
..... .1. in these references, the following three questions are referred to us under section 39 of the maharashtra agricultural income-tax act, 1962 :'question no. 1 : whether, on the facts and in the circumstances of these cases, the tribunal was correct in holding that in respect of agricultural implements, the opponents were entitled to claim depreciation within the meaning of sub-section (6) of section ..... an additional statement of case is not necessary. in the case of amolak ram khosla v. cit : [1981]131itr589(sc) , somewhat similar course was followed by the supreme court. accordingly, the following additional question as per the order in the said three applications under the agricultural income-tax act is framed :'whether, on the facts and in the circumstances of the case, the tribunal was .....
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