Court : Chennai
Reported in : [2002]255ITR403(Mad)
..... 91 has been disallowed on the ground that this claim would not come within the purview of section 5(e) of the tamil nadu agricultural income-tax act, 1955. 2. heard learned counsel on either side. 3. the abovesaid amount has been claimed as exemption on the ground the said ..... the ground the expenses are not coming under section 5(e) of the tamil nadu agricultural income-tax act. no costs. ..... irrigation and purchase of sprayers, machineries, pipes, overhead tanks, motors, etc., which definitely have a nexus or relationship with the agricultural income derived. hence, the interest paid on the amount borrowed and expended for the abovesaid purpose would definitely come within the purview of section 5(e ..... of the act was considered by this court on an earlier occasion and held as in the nature of residual clause and would take in its fold not only the expenditure incurred 'for the purpose of earning the agricultural income', but also from among expenses involved in carrying the agricultural activities .....
Tag this Judgment!Court : Chennai
Reported in : [1972]85ITR12(Mad)
..... ramaprasada rao, j.1. for the assessment year 1958-59, the petitioner was assessed for/agricultural income-tax under section 17(4), madras agricultural income-tax act, 1955. the original order is dated april 13, 1961. it appears that proceedings were taken under section 35 of the act and the case of the petitioner is that no notice under section 35 was issued to ..... no part of it is filled up with any material or matter so as to make it appear that there was any reason at all for the agricultural income-tax officer to act under section 35. the fact that an enquiry was held on such an inchoate and irregular notice under section 35 does not make any difference at all ..... case is that in spite of the laches as above, an enquiry was held under section 35 of the act and ultimately the order was revised. the petitioner filed a revision petition before the commissioner of agricultural income-tax and contended that he was not served with the statutory notice under section 35 either in the normal way or .....
Tag this Judgment!Court : Chennai
Reported in : [1975]101ITR268(Mad)
..... court on the point in commissioner of agricultural income-tax v. periakaramalai tea and produce co. ltd. : [1972]84itr643(mad) . in view of that decision, the tribunal's view ..... relates to the allowance in relation to the deduction claimed under section 80e of the central income-tax act. the tribunal has held that the assessee is entitled to the benefit, of the said provision in section 80e even in respect of proceedings for assessment under the madras agricultural income-tax act. the view taken by the tribunal is in accord with the view taken by this .....
Tag this Judgment!Court : Chennai
Reported in : [1991]191ITR61(Mad)
..... seek a writ of certiorari to quash the notices issued under section 16 of the tamil nadu agricultural income-tax act, 1955, calling upon the petitioners to file a return in the prescribed form. according to the petitioners, they are not liable to file a return under the act because of the following circumstances. the petitioner in each case is a partnership firm. they are ..... registered under the provisions of section 27 of the act. the individual partners had applied for compounding the agricultural income-tax under section 65 of the act. according to the petitioners, the partners of the firm have thus paid the agricultural income-tax in accordance with the provisions of section 65 of the act. since the entire extent of land owned by the firms had been .....
Tag this Judgment!Court : Chennai
Reported in : [2009]316ITR164(Mad)
..... income showing a loss of rs. 3,95,428, the second respondent has issued several notices, requiring the petitioner ..... , the writ petition itself is taken up for final disposal.3. the petitioner, who was owning,an agricultural estate in the nilgiris district was an assessee in the books of account of the second respondent, under the tamil nadu agricultural income-tax act, 1955. for the assessment year 1996-97, though the petitioner has filed the return of ..... assessment year 1996-97. after appreciating the same, the second respondent has passed the assessment order, dated august 7, 1997, determining the taxable income at rs. 29,12,037 and levied tax of rs. 18,92,282, which was questioned by the petitioner by way of a representation, dated august 26, 1997, before the second .....
Tag this Judgment!Court : Chennai
Reported in : [1985]155ITR411(Mad)
..... decided to take up and dispose of the same today itself on merits. the petitioner has suffered an order of assessment under the tamil nadu agricultural income-tax act, 1955, hereinafter referred to as 'the act', at the hands of the respondent. mr. r. l. ramani, learned counsel appearing for the petitioner, states that as against the order ..... has been preferred to the assistant commissioner of agricultural income-tax, uthagamandalam, and the same is pending and hence, as per the proviso to s. 40 of the act, the respondent should not treat the petitioner as in default. section 40 of the act with the proviso reads as follows : 'recovery of tax and penalties. - any amount specified as ..... any assessee failing so to pay shall be deemed to be in default : provided that, when an assessee has presented an appeal under section 31, the agricultural income-tax officer may, in his discretion, treat the assessee as not being in default so long as such appeal is undisposed of.' 2. learned counsel for the .....
Tag this Judgment!Court : Chennai
Reported in : [1965]58ITR325(Mad)
..... was in error.it is no doubt true that the fact that no period of limitation is prescribed under section 34 of the kerala agricultural income-tax act may lead to certain practical difficulties, for very old assessment may be attempted to be brought within the purview of the commissioners power ..... only to suits, appeals and applications filed in the ordinary courts of law and that the commissioner functioning under the kerala agricultural income-tax act is not a court so that the indian limitation act would have no application whatsoever.learned additional government pleader has fairly conceded that this contention finds support in a decision of the supreme court ..... .in these petitions challenging this order; mr. subramaniam, learned counsel for the petitioner, urges that when the agricultural income-tax act has not fixed any period of limitation for the filing of an application under section 34 of that act, it is not open to the authority, namely, the commissioner, to fix, as it were, his own .....
Tag this Judgment!Court : Chennai
Reported in : [1999]239ITR548(Mad)
..... position to pay the interest demanded. the question in that case was whether the filing of the appeal by an assessee under the agricultural income-tax act would show whether the assessee was in default. the agricultural income-tax officer has been given a discretion to treat the assessee as not being in default so long as such appeal is undisposed of. ..... of the kerala high court does not in any way help the writ petitioner. 30. in the second decision cited by learned counsel, the matter arose under the agricultural income-tax act. a bench of this court held that (headnote of 86 itr) : 'wherever a statute invests a discretionary power in a public officer, it is normally for exercise ..... unless there is some sound and relevant reason for denying the benefit of the discretionary power. the intention of the proviso to section 40 of the madras agricultural income-tax act, 1955, appears to be that if an appeal is filed, that will be a ground for treating the assessee as not being in default to the .....
Tag this Judgment!Court : Chennai
Reported in : [1992]196ITR836(Mad)
..... the assessee along with that of his wife by invoking the provisions of section 9(2)(a)(i) of the tamil nadu agricultural income-tax act, 1955 (tamil nadu act 5 of 1955) (hereinafter referred to as 'the act'). the assessing authority, however, did not indicate, let alone consider and discuss, as to whether the wife was having a membership in the firm, except a bald ..... argued that the assessee was the kartas of a hind undivided family and, therefore, the income of the wife could not be included under section 9(2)(a)(i) of the act. the appellate authority, however, did not agree. when the matter went to the tamil nadu agricultural income-tax appellate tribunal in further appeal, before the tribunal it was maintained that since the assessee .....
Tag this Judgment!Court : Chennai
Reported in : [1977]110ITR535(Mad)
..... minor daughters under the partition deed dated march 26, 1969, should not be treated as indirect transfer attracting section 9(2) of the agricultural income-tax act (hereinafter referred to as 'the act'). the petitioner received the notice on june 12, 1972. he filed the reply on june 14, 1972, stating that the properties ..... for each of the assessment years in question. aggrieved by these orders, the petitioner preferred the revision petitions to the first respondent, the commissioner of agricultural income-tax, madras. the first respondent, after giving a personal hearing to the chartered accountant who appeared on behalf of the petitioner, dismissed the revision petitions by ..... , j. 1. the petitioner is an assessee on the file of the second respondent (the agricultural income-tax officer, .tiruthuraipoondi) since 1958-59. for the assessment year 1969-70, the petitioner was permitted to compound the tax payable by him on an extent of 50.36 ordinary acres equivalent to 29.73 standard acres .....
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