Court : Supreme Court of India
Reported in : AIR1955SC3; [1954]26ITR754(SC); [1955]1SCR769
..... bros. as an association of persons. on the 30th november, 1953, various assessment orders were passed by the income-tax officer assessing the petitioner under the income-tax act and the excess profits tax act. proceedings were then taken against the petitioner for recovery of the tax assessed by the income-tax officer and in those proceedings the properties of the petitioner in the district of belgaum were attached for ..... brothers used to run a bus service and dealt in cotton and money-lending also. all the brothers owned extensive properties, both agricultural and non-agricultural. though prior to the assessment year 1926-27 all the brothers were assessed to income-tax as a hindu undivided family, since then up to the year 1946 they were assessed separately on account of a partition alleged .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC74; (1955)57BOMLR617; [1955]25CompCas1(SC); [1955]27ITR1(SC); [1955]1SCR876
..... from a consideration of the terms of the income-tax act and the authorities referred to is that where an assessee receives income, not itself of a character to fall within the definition of agricultural income contained in the act, such income does not assume the character of agricultural income by reason of the source from which it ..... guide in determining upon the language of the indian income-tax act the true meaning of the words 'agricultural income'. a few cases of the privy council decided with reference to the provisions of the indian income-tax act, however, deserve notice. the first case, viz., commissioner of income-tax, bihar and orissa v. raja bahadur kamakshya narayan ..... easy solution and can best be answered by reference to the material provisions of the income-tax act. under section 2(1) 'agricultural income' means : '(a) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land-revenue in the taxable territories or subject to .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC58; (1955)57BOMLR628; [1954]26ITR758(SC); [1955]1SCR829
..... c.j. held that the enactment of act xxii of 1947 which inserted section 12-b ..... list i in the seventh schedule to that act. the only entries in list i on which reliance could be placed to uphold the impugned act were entries 54 and 55 which were as follows : '54. taxes on income other than agricultural income. 55. taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies, and taxes on the capital of companies.' 6. chagla .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC249; [1955]27ITR30(SC)
..... arrived at by the courts below no question of law arises. it is, however, contended on the authority of commissioner of agricultural income-tax, bengal v. shri keshab chandra mandal that under the law the return of income must be signed by the individual personally and not by his agent even if he holds a power of attorney and it is ..... p. b. deshmukh managed the shop at badegaon. on the 1st of april, 1930, the income-tax officer nagpur, issued a notice under section 22, sub-section (2), of the income tax act against the three shops of the firm calling for the return of the total income of the joint family during 1928-29. on the 3rd july, 1930, m. k. hirde, ..... be prosecuted under section 52 because of the verification being made by his agent and not by himself, that there was no return by him under section 22 of the income-tax act, his liability under section 51 (c) for failing without reasonable cause or excuse to furnish in due time any of the returns mentioned in section 22, sub-section .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC619; [1955]27ITR709(SC); [1955]2SCR290
..... decide this question it is necessary to have a clear idea of the scheme of the income-tax act and its correlation to the finance act of each year. the income-tax act is a standing piece of legislation which provides the entire machinery for the levy of income-tax. the finance act of each year imposes the obligation for the payment of a determinate sum for each such year ..... 8th february, 1944, the income-tax officer passed an order as follows : 'due to recent judgment of the high court the assessment under section 23(3) stands cancelled and with it the notice under section 34 issued in this case becomes ineffective and is withdrawn. assessee derives income from mica mining and dealing, money-lending, mining rents and non-agricultural sources of zamindary, and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC140; [1955]2SCR1029
..... discrimination, sort out one class from the other along broad based, commonsense lines. this principle was enunciated by viscount maugham in punjab co-operative bank ltd., amritsar v. income tax officer, lahore [1940] l.r. 67 indap 464, and was quoted by the learned high court judges : 'it is a well settled general rule that an ..... need only be stated in general terms such as 'service' or 'agriculture' and need not be particularised; also, in any event, section 15 sets out other grounds of disqualification which are not required to be shown in the form. ..... beyond doubt. 15. it was also argued that there was a reason for requiring the occupation to be stated, namely, because section 15(k) of the act disqualified any person who 'holds any office of profit' under the committee. but disclosure of a candidate's occupation would not necessarily reveal this because the occupation .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC246; [1956]29ITR349(SC); [1955]2SCR1196
..... down in shree meenakshi mills' case, supra, as it comprised the same class of persons who were brought in the amended section 34(1-a) of the indian income-tax act, 1922 but the same cannot be said about section 5(1) as compared to section 47(1). these two sections do not overlap and do not cover the same ..... ). even in this case, section 5(1) was not struck down as void on a comparison of its provisions with those of section 34(1) of the indian income-tax act as was done in the case of section 5(4) in suraj mall mohta's case, supra. by the time this petition came to be heard by this court ..... of travancore corresponding to the taxation on income (investigation commission) act, 1947 (xxx of 1947) shall continue to remain in force with the following modifications, viz., (a) that all cases referred to or pending before the state commission (by whatever name called) in respect of matters relating to taxation on income other than agricultural income shall stand transferred to the central commission .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC522; [1956]59ITR529(SC)
..... high court will be set aside. the correct answer to the question referred will be that the income mentioned therein is not agricultural income within the meaning of the income-tax act. the order for costs, however, as agreed by the commissioner of income-tax as a condition the requisite certificate from the high court will be that the appellant will pay ..... no doubt they differ in obvious respects' : on the observations of viswanatha sastri, j., in commissioner of income-tax act, madras v. k. e. sundara mudaliar : 'in my opinion the word 'agriculture' is used in section 2 of the income-tax act in a wide sense so as to denote the raising of useful or valuable products which derive nutriment from the ..... . kokine dairy, rangoon, and the passage in the judgment of robert, c.j., at page 509 therein : 'what is exempted from tax by the income-tax act is agricultural income and for the purpose of considering the position of a dairy farm and the milk which is derived from it, it is necessary to enquire .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC367; [1956]29ITR607(SC); (1956)IMLJ175(SC); [1956]1SCR166
..... of the order appealed against'. 15. in gour mohan mullick v. commissioner of agricultural income-tax : [1952]22itr131(cal) , construing sections 34, 35 and 36 of the bengal agricultural income-tax act which are in terms identical with those of sections 30, 31 and 33 of the indian income-tax act, chakravarti, j. observed : 'i would base that view on the ground ..... , an appeal for purposes of section 31, and that an order dismissing it would be appealable under section 33. in gour mohan mullick v. commissioner of agricultural income-tax : [1952]22itr131(cal) , the calcutta high court has, after a full discussion, come to the conclusion that an order of dismissal on the ground of ..... , and that no appeal lay against them under section 33. on the applications of the appellant, the tribunal referred under section 66(1) of the income tax act the following question for the decision of the high court of punjab : 'whether in the circumstances of the case appeals lay to the tribunal against orders .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC604; [1956]30ITR163(SC); [1956]1SCR577
..... an intention to discard the rule of common law on the subject. 16. the relevant provisions of the bengal agricultural income-tax act may now be noticed. section 25(1) of the bengal act provides that if the income-tax officer is not satisfied that the return made is correct and complete, he may require the assessee by notice either ..... t.r. 232. this was one of the decisions quoted with approval by this court in commissioner of agricultural income-tax v. keshab chandra mandal : [1950]18itr569(sc) , where the question was whether a rule framed under the bengal agricultural income-tax act that the declaration in the return should be signed by the individual himself required that he should sign it ..... as requiring personal signature was based on the conclusion which this court reached on a consideration of the relevant provisions of the bengal agricultural income-tax act that the intention of the legislature was to exclude the rule of the common law on the subject. now, the provisions of the bengal .....
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