Court : Andhra Pradesh
Reported in : (1987)67CTR(AP)109; [1987]169ITR647(AP)
..... not respond to either of the notices. however, a return was filed by the assessee on may 31, 1958. section 19(3) of the assam agricultural income-tax act, 1939 (analogous to section 139(4) of the income-tax act, 1961), provides that if any person has not furnished a return within the time allowed by or under subsection (1) or sub-section (2), ..... assessment was made, was not filed before the expiry of the assessment year on march 31, 1956. it was obvious that under section 19(3) of the assam agricultural income-tax act, 1939, a return could be filed within three years from the end of the assessment year, that is to say, a return could be filed on or before ..... that the return filed by the assessee was well within time as provided by section 19(3) and it was open to income-tax officer to make an assessment based on that return under section 20 of the assam agricultural income-tax act, 1939. the supreme court rejected the contention that the words 'at any time' occurring in sub-section (3) of .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1968]69ITR560(AP)
..... court of the assessment proceedings for the assessment years 1956-57 and 1958-59 the assessee contended before the income-tax officer that the aforesaid amounts were agricultural income as defined in section 2(1) of the income-tax act. he also took an alternative plea that the amounts were receipts of capital nature and as such did not ..... payments made to the assessee were actually in lieu of its share in the land revenue itself, the income received therefrom clearly fell under the definition of 'agricultural income' as contained in section 2(1) of the income-tax act. the second ground was that the interim payments should have been considered individually in the hands of the ..... fall to be taxed.a further contention was also raised that, as the compensation received was to be apportioned among .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1961]42ITR38(AP)
..... and the relevant portions thereof are as follows :'agricultural income' means -(a) any rent or revenue ..... income-tax act. hence the reference.section 4(3) of the act provides :'any income profits or gains falling within the following classes shall not be included in the total income of the person receiving them.'among such classes of income is 'agricultural income' (clause (iii) of section 4(3).'agricultural income is defined in section 2(1) of the indian income-tax act ..... by the tribunal for consideration is as follows :'whether on the facts stated the income in question is not agricultural income within the meaning of section 2(1)(a) or (b)(i) of the indian income-tax act ?'at the outset we may refer to the comment made by the learned counsel for .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2008(1)ALT715; 2008(2)CTLJ207(AP)
..... (f) of clause 3.3b.36. the judgment in champaran cane concern air 1963 sc 1737 has equally no application because that was a case where provisions of bihar agricultural income tax act, 1948 and the partnership act, 1932 were dealt with and the question which was referred to the high court was whether for the purpose of assessment under the said ..... to the case on hand.33. in i.t. commissioner air 198 a.p. 158 (f.b.) the question arose whether for the purpose of assessment under the income tax act the income of the two partnership firms can be clubbed. in the context of deciding the said issue in para-25(2) the full bench held as under:a firm as such ..... in nature, sub-clauses (f) and (g) are merely procedural in nature which are intended to ensure that the bidders are assessed under the income tax act, 1961 and registered and assessed under the andhra pradesh value added tax act 2005.12. keeping in view the nature of sub-clause (f) of clause 3.3b, i shall now examine whether respondent no. 2 is .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]169ITR174(AP)
..... definition would now refer to the income-tax act, 1961, which means that the expression 'agricultural income' occurring in the aforesaid entries in the seventh schedule ..... , which reads 'taxes on agricultural income'. the expression 'agricultural income' is defined in clause (1) of article 366 of the constitution, to mean 'agricultural income as defined for the purposes of the enactments relating to the indian income-tax act, 1922'. at the time of the framing of the constitution, the income-tax act in force was the indian income-tax act, 1922, but, by virtue of the general clauses act, the words 'indian income-tax act' in the said .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(2)ALD147; 2001(2)ALT151; [2001]122STC236(AP)
..... of revenue' bears the same import and must be interpreted in terms similar to the said expression occurring in section 33-b of the income tax act, 1922; section 263 of the 1961 act and section 35(1) of the karnataka agricultural income tax act, 1957.37. it is also the declared law that while exercising this power, the revisional authority must record a finding as to how ..... (kar) ; jagadhri electric supply & industrial co. v. cit ; cit v. minalben s. parikh : [1995]215itr81(guj) and malabar industrial co., ltd. v. commissioner of income tax, (2000) 243 itr 83.32. in shivaputrappa channappa mungoli and another v. agricultural income-tax officer and others, (1986) 160 stc 123 the karnataka high court construed section 35(1) of the karnataka agricultural income tax act, 1957 which is in material terms ippsissima verba .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(6)ALD344; 1999(6)ALT49
..... . the decision in budha veerinaidu (supra) was followed in the case of cit v.agricultural market committee, cuddapah (supra), wherein it was decided that a market committee is a local authority within the meaning of section 10(20) of the income tax act, 1961. it may be mentioned that the definition in the central general clauses ..... act is almost the same.7. in the case of union of india v.r.c. jain ..... or the mandal revenue inspector under the provisions of the a.p. non-agricultural land assessment act, 1963, herein after referred to as 'nala act'. the tax demanded pertains to several years/faslies. in almost all the cases, notices demanding the tax were straight-away issued without issuing show cause notice or without holding any enquiry .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2006(2)ALT580
..... 234-b of the income tax act. during the pendency of the appeal before the income tax appellate tribunal, she filed a petition before the chief commissioner of income tax, hyderabad, for waiver of interest imposed against her on the ground that she herself filed income tax returns on 08-01-1999 voluntarily, without being detected by the income tax department. since she was not aware of agricultural income, she has not filed ..... appeals, and confirming the orders of the commissioner of income tax (appeals)-v, hyderabad, rejected her claim towards agricultural income.2. she sought a writ of certiorari when her claim for waiver of interest levied under sections 234-a and 234-b of the income tax act, 1961 (for brevity 'the act, 1961'). was rejected by the chiefcommissioner of income tax, hyderabad by order dated 10-03-2004.3. since .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(1)ALD728; 2002(3)ALT57
..... order that an income derived by the assessee should fall within the definition of agricultural income two conditions are necessary to be satisfied and they ..... defined in a statute. a word may mean one thing for one act and some other meaning for another act. a restrictive or liberal meaning can be attributed to a word under different acts. our attention has been drawn to the meaning of 'agriculture' under the agricultural income tax act as propounded by the apex court in cit v. benoy kumar, : [1957]32itr466(sc) . the apex court held:in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2002AP493; 2002(4)ALD34; 2002(5)ALT530
..... . in that case, having regard to the clear intendment of the law-maker reflected in the proviso to sub-section (2) of section 42 of the kerala agricultural income tax act, 1957, the court held that during the period of stay, the assessee cannot be said to be in default, and consequently no penalty can be imposed for ..... no. 32.2.1 cannot be applied. the judgment of the apex court in the above case is besides the point. in that case, the agricultural income tax officer, completed assessments under the provisions of kerala agricultural income tax act, 1957, against which the assessee filed appeals. on the assessee's applications, the assistant commissioner, the appellate authority, stayed recovery of ..... from him is operating and is liable to pay penalty. the apex court, on examination of the provisions of section 41 and 42 of the kerala agricultural income tax act, 1957, in paragraph 6, held-section 42 speaks of an assessee in default. the question, therefore, is : can an assessee be said to be .....
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