Court : Chennai
Reported in : [1974]97ITR472(Mad)
ramanujam, j. 1. the matter arises under the agricultural income-tax act, 1955 (hereinafter called 'the act'). the assessee is a company manufacturing cement. a portion of the lands owned by the company was used for raising elephant grass by utilising the sewage ..... the assessment for that year along with the assessment for the earlier years was challenged before the appellate assistant commissioner, but without success. on a further appeal, the agricultural income-tax appellate tribunal has upheld the order of assessment in relation to the assessment year in question. 2. before us, the learned counsel for the assessee contends that the ..... assessment to agricultural income-tax for the assessment year cannot be sustained. he raises substantially three contentions : (1) that the assessee cultivated the elephant grass only in 8.04 acres of land .....
Tag this Judgment!Court : Chennai
Reported in : [1991]190ITR393(Mad)
..... are disposed of together. it appears that a statutory notice under the tamil nadu agricultural income-tax act (for short the 'act') under section 16(2) was issued to the petitioner but he failed to respond. the agricultural income-tax officer, accordingly, proceeded to levy tax on the basis of judgment assessment and also decided to impose penalty under section 20 ..... given to the petitioner to file his return and after examination of the return, he was assessed to tax under the act. however, suo motu exercising power under section 34 of the act, the commissioner of agricultural income-tax, madras, decided to go into the merits of not only the assessment arrived at on the basis ..... assessment records reveal that the statutory notices under section 16(2) of the act were duly served and the assessments were made under section 17(4) of the act by the agricultural income-tax officer, but reopened under section 19 of the act on the application of the assessee on the ground that his karwari (agent) .....
Tag this Judgment!Court : Chennai
Reported in : [2000]246ITR19(Mad)
..... his remedy and since it is fit and proper for the appellate authority and then the revisional authority who are provided for by the tamil nadu agricultural income-tax act, 1955, to deal with the subject-matter freely, it is also not proper on the part of this court to offer opinions or remarks since ..... in the writ petition that a remedy is provided, for the petitioner to submit before the regular appellate authority under appeal provisions of the tamil nadu agricultural income-tax act, 1955. but knowingly, the petitioner without resorting to such statutory remedy has come forward to seek the extraordinary constitutional remedy thus bypassing the legal remedy ..... nothing but the same for all purposes, the petitioner would submitthat the petitioner is an assessee under the provisions of the tamil nadu agricultural income-tax act, 1955 (hereinafter referred to as the 'act'), that for the assessment year 1987-88 pertaining to the accounting year april 1, 1986 to march 31, 1987, the petitioner was .....
Tag this Judgment!Court : Chennai
Reported in : AIR1966Mad258; [1966]60ITR482(Mad)
..... to full bench as, in the opinion of the division bench, an important question of law relating to the interpretation of section 9(2)(a)(iii) of the madras agricultural income-tax act was involved.(2) the facts giving rise to this reference lie within a short compass and may be stated as follows. the assessee and his minor son constituted a joint ..... the position is incontestable after the addition of the second proviso in section 34. this is also the view taken by a division bench of this court in kantan v. agricultural income-tax officer, ilr 1965-2 mad 161. in the light of the second proviso it is not necessary for us to dilate upon this point any further, having regard to ..... of the assessee worse are not liable to be revised under section 54.(7) interpreting an analogous provision contained in section 33 of act xi of 1922, their lordships of the privy council laid down in commissioner of income-tax v. tribune trust, lahore, 1948-16 i.t.r. 214 at 226: air 1948 pc 102 at p. 108 that if the .....
Tag this Judgment!Court : Chennai
Reported in : [1979]117ITR705(Mad)
..... was originally assessed on an extent of 20.08 acres of wet lands and 26.86 acres of dry lands in the year 1971-72, under the travancore-cochin agricultural income-tax act. subsequently for the assessment year 1972-73, the petitioner has filed a composition application for 13.34 acres of wet lands only, after excluding certain lands settled by ..... therefrom by the coparcener was taxable as income of the huf and not as his individual income, that under the hindu system of law a joint family may consist of a single male member and widows of deceased male members, and that the i.t. act does not indicate that a huf as an assessable entity must consist of at ..... the huf the principle laid down in that decision has to apply to the facts of this case. 8. section 9(2) permits inclusion in the husband's income, the income of a wife and minor child arising out of properties transferred by the husband directly or indirectly to the wife and the minor child otherwise than for consideration. therefore, .....
Tag this Judgment!Court : Chennai
Reported in : [1973]87ITR698(Mad)
..... a sum of rs. 2,375 on the ground that it represented bad debts and that it is an allowable expenditure under section 5(e) of the madras agricultural income-tax act, 1955. but, that claim has been disallowed by the assessing authority, the appellate authority and the tribunal. the assessees contend before us that the said sum of ..... 11 of the income-tax (appellate tribunal) rules, 1963. b.r. bamasi v. commissioner of income-tax, : [1972]83itr223(bom) also takes the same view. in r.m. nitya thevar v. state of ..... in phool chand gajanand v. commissioner of income-tax and commissioner of income-tax v. s. nelliappan has been considered, and we are in entire agreement with the view expressed by the learned judge in that case. it is significant to point out that there is no rule in the madras agricultural income-tax rules similar to the one in rule .....
Tag this Judgment!Court : Chennai
Reported in : [1980]121ITR879(Mad)
sethuraman, j. 1. these are revision petitions filed under section 54(1) of the tamil nadu agricultural income-tax act, 1955, hereinafter referred to as ' the act ', to revise the order of the board of revenue dated 14th december, 1974, for the assessment years 1971-72, 1972-73 and 1973-74. the assessee had 53.87 standard ..... and which were sold, and after adding the lands purchased by him, he had 40.19 standard acres. he applied under section 65(1)(a), (b) and (c) of the act for permission to compound the agricultural income-tax payable by him and to pay in lieu thereof a lump sum at the rates specified in the schedule to the ..... act. the agrl. itoaccepted the compounding application as in earlier years, on the basis that the assessee had 40.19 standard acres.2. the board found that the assessee had gifted .....
Tag this Judgment!Court : Chennai
Reported in : [1976]104ITR368(Mad)
..... of composition in respect of the assessment year 1967-68 and in support of this view, he relied on the proviso to section 10 of the madras agricultural income-tax act, 1955. this viewprevailed with the commissioner. but the composition order passed onthat view was quashed by ramaprasada rao j., he being of opinion thatbecause of section ..... should be required to be included in the composition application. the answer should be clearly in the affirmative, because the proviso to section 10 of the madras agricultural income-tax act is so clear. it says that no person, who held or holds land during any part of a financial year in excess of the exempted extent, shall ..... the rest of that financial year may not be in excess of the exempted extent. this proviso was introduced by section 11(1) of the madras plantations agricultural income-tax (amendment) act, 1958, and is a complete answer to the objection raised by the assessee, that because the notification was in the middle of the financial year, .....
Tag this Judgment!Court : Chennai
Reported in : [1983]144ITR285(Mad); (1983)IIMLJ419
..... amount to 'transfer' within the meaning of the relevant provision in the tamil nadu agricultural income-tax act. this court further held that when once the partnership interest becomes joint family property by this process, the income flowing therefrom has to be taken as the income of the joint family and not that of the respective individuals. 17. mr. ..... this position is not bereft of earlier examples in the law reports. in state of tamil nadu v. sadanandam : [1978]113itr453(mad) , which is an agricultural income-tax case, a partner in firm, who was an undivided member of a mitakshara coparcenary, converted his partnership interest into joint family property. the joint family in question ..... hotchpot one-half of his partnership interests in the two firms was valid and could be, and must be given effect to in the assessment to income-tax of the share income from the two firms., 6. the department then obtained a reference to this court from the order of the tribunal on the following question of .....
Tag this Judgment!Court : Chennai
Reported in : [1987]168ITR552(Mad)
nainar sundaram, j.1. the petitioner wanted to avoid the mischief of the tamil nadu agricultural income-tax act (v of 1955), hereinafter referred to as ' the act', in respect of an extent of acres 13.77. according to the petitioner, this extent was the subject-matter of an agreement of sale deed dated december 22, ..... as a maintenance holder or in one or more of those capacities.'learned counsel would also draw my attention to section 23 of the act which contemplates that where a person in receipt of agricultural income from any land in the state is found to have transferred his interest in such land to another person, the transferor and the transferee ..... shall each be assessed in respect of his actual share, if any, of such agricultural income. for the proposition that the petitioner has ceased to be the owner of the land and the transfer in favour of the transferee got completed and the transferee alone .....
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