Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Court: chennai Page 8 of about 156 results (0.099 seconds)

T. Periaswamy Gounder Vs. Agrl. Income-tax Officer, Pollachi and anr.

Court : Chennai

Reported in : [1982]134ITR155(Mad)

..... themselves or to others is an essential sine qua non to determine whether persons constituting such an association are indeed an association of individuals within the meaning of the madras agricultural income-tax act, 1955.' 3. the tests laid down in the above decisions do not stand satisfied in the instant case. further, one of the sons has been assessed in ..... nainar sundaram, j. 1. the petitioner was assessed under the tamil nadu agricultural income-tax act, v of 1955, hereinafter referred to as the act, for an extent of 26.43 ordinary acres from 1972-73 onwards under composition application basis. subsequently, in 1977, the first respondent, on the premises that certain ..... assessed at the hands of the petitioner, took action under s. 65a(3) read with s. 9(2) of the act and issued a show-cause notice as to why these properties should not be clubbed and taxed treating the petitioner as 'association of persons'. the petitioner did not respond to the notice and the first respondent passed a .....

Kanthimathy Plantations P. Ltd. Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1995]215ITR203(Mad)

..... . hence, 25 per cent. of the claim was disallowed, treating the same as expenses incurred other than agricultural purposes. accordingly, a sum of rs. 13,452 was disallowed by the income-tax officer. on appeal, the appellate assistant commissioner confirmed the addition made by the income-tax officer under this head. on further appeal before the tribunal, the assessee contended that the motor car was ..... used for the purpose of earning agricultural income and there is no element of personal expenditure in the case of .....

M.S. Sivakozhundu Mudaliar Vs. Amaravathi Finance Corporation

Court : Chennai

Reported in : AIR1980Mad230

..... 12. ordinance no. 5 of 1978 as well as the act which replaced it, both show that stay of execution can be refused to a judgment-debtor only if the decree holder was in a position to prove that the debtor was assessed to income-tax, agricultural income-tax and the like, during the relevant year. in this case, ..... does not include a body corporate, a charitable or religious institution or an incorporated company or association or any firm as defined in the indian partnership act 1932 (central act ix of 1932)'. the court below obviously overlooked this pertinent interpretation clause in the ordinance, and gave its decision in the teeth of the inclusive definition ..... the specific definition of the expression 'person' in this very ordinance, a definition of that expression is to be found even in the general clauses act, the central general clauses act (act 10 of 1897) enacts that a 'person' shall include any company or association or body of individuals, whether incorporated or not. in the madras .....

Dr.P.G.Viswanathan Vs. Director of Income Tax

Court : Chennai

..... agricultural income. accordingly, the director of income tax (investigation), the first respondent in the present writ petitions, had concluded, in paragraph 3 of his notes that the assessees were in possession of undisclosed income or properties. therefore, a warrant of authorization had been issued, as per the provisions of the section 132 of the income tax act ..... the petitioner was indulging in the suppression of professional receipts and in the inflation of the claims, by showing the agricultural income, in order to evade the payment of tax.8. it had also been stated that the warrant issuing authority had applied its mind, fully, before issuing the ..... search, that the claim regarding the receipt of agricultural income was not genuine in nature. she had further admitted that the agricultural income shown in the income tax returns are not true and that a part of the undisclosed income from the hospital have been introduced, as agricultural income. she had also submitted that, out of .....

Puthutotam Estates (1943) Ltd. Vs. Agricultural Income-tax Officer

Court : Chennai

Reported in : (1957)2MLJ495

orderrajagopalan, j.1. section 3 of madras plantations agricultural income-tax act, 1955', (madras act v of 1955) hereinafter referred to as the act) provided for the levy of a tax on agricultural income as defined by the act, on and after 1st april, 1955. in the case of the petitioner, the previous year, the income that was received during which was liable to be ..... this notification was as if rule 10 had never formed part of the rules.4. on 1st may, 1956, the agricultural income-tax officer issued a notice to the petitioner under section 35 of the act, in effect calling upon the petitioner to show cause why the amount received by the petitioner during the year of account ..... had to be and was dealt with under section 35 of the act.46. in my opinion, the agricultural income-tax officer had jurisdiction to reopen the assessment under section 35 of the act and to treat the amount in question as part of the total agricultural income of 1954-55 that had escaped assessment on 21st march, 1956, .....

Puthuthottam Estates (1943) Limited Vs. Agricultural Income-tax Office ...

Court : Chennai

Reported in : [1958]34ITR764(Mad)

rajagopalan j. - section 3 of the madras plantations agricultural income-tax act, 1955 (madras act v of 1955), hereinafter referred to as the act, provided for the levy of a tax on agricultural income as defined by the act, on and after 1st april, 1955. in the case of the petitioner, the previous year, the income that was received during which was liable to be ..... of this notification was as if rule 10 had never formed part of the rules.on 1st may, 1956, the agricultural income-tax officer issued a notice to the petitioner under section 35 of the act, in effect calling upon the petitioner to show cause why the amount received by the petitioner during the year of account ..... which had to be and was dealt with under section 35 of the act.in my opinion, the agricultural income-tax officer had jurisdiction to reopen the assessment under section 35 of the act and to treat the amount in question as part of the total agricultural income of 1954-55, that had escaped assessment on 21st march, 1956, in .....

A. Graham and Brothers Vs. State of Madras

Court : Chennai

Reported in : [1973]91ITR412(Mad)

..... of the individuals as ' tenants-in-common ' and required to be assessed under section 3(3) of the agricultural income-tax act. the agricultural income-tax officer held that since the partnership was entered into for the specific purpose of earning agricultural income and the firm was dissolved only as and from april 1, 1963, subsequent to the assessment year, the assessee ..... the partnership firm in this case was not an assessable entity on the ground that the definition of ' person ' is section 2(q) of the madras agricultural income-tax act, 1955, would not take this firm within it. the argument is that the firm does not hold any property and unless a firm holds property it ..... was evidenced by a partnership deed dated march 21, 1960. for the assessment years 1960-61 and 1961-62, the partnership firm applied for registration under the agricultural income-tax act, 1955, and the same was granted. but, for the assessment year 1962-63, which is the year now in dispute, the firm did not apply for .....

Warwick Estate Syndicate and Kesaria Nilgiri Hills Tea Plantations Vs. ...

Court : Chennai

Reported in : [2000]246ITR319(Mad)

..... the parties and perused the materials on record. learned counsel appearing for the assessee, mr. janar-thana raja, took us through the provisions of the tamil nadu agricultural income-tax act, 1955, with particular reference to section 2(q) where the word 'person' has been defined, and section 17 (as it stood during the relevant period ..... and also partitioned, while answering the question whether a firm is liableto be assessed to agricultural income-tax in respect of the agricultural income derived by it, held as follows (headnote) : 'the definition of 'person' in section 2(q) of the madras agricultural income-tax act, 1955, which is an inclusive one, has not made holding or owning of property ..... the firm does not hold land within the meaning of section 2(nn) of the tamil nadu agricultural income-tax act, 1955. the matter was taken on suo motu revision under section 34 of the act by the commissioner of agricultural income-tax. show-cause notices in s.m.r.p. 8 and 9 to 12 of 1989 dated february .....

State of Madras Vs. V. Velayutham Thampy.

Court : Chennai

Reported in : [1968]70ITR629(Mad)

..... of the supreme court in kamesdhwar singh v. state of bihar. section 35 of the kerala agricultural income-tax act, 1950, reads :'income escaping assessment. - if for any reason agricultural income chargeable to tax under this act has escaped assessment in any financial year or has been assessed at too low a rate, the agricultural income-tax officer may, at any time within three years, of the end of that year serve ..... revenue the following question has been referred to us.'whether an improper allowance of rebate of insurance premium cam be revoked by resort to section 35 of the travancore-cochin agricultural income-tax act, 1950 ?'before we proceed to consider this question, we may add that the tribunals reason was that, in order to invoke section 35, there should be a change in the .....

Pierce, Leslie and Co. Ltd., Kozhikode Vs. Commissioner of Income-tax, ...

Court : Chennai

Reported in : AIR1960Mad137; (1960)IIMLJ1

..... and rs. 32,603 received in the previous years for assessment years 1949-50 and 1950-51 from plantation companies whose main business was agriculture can be said to include any agricultural income exempt under s. 4(3) of the income-tax act.'the issue is no longer res integra and it is concluded by the decision of the supreme court in mrs. bacha f. guzdar ..... v. commr. of income-tax bombay : [1955]27itr1(sc) . dividends do not constitute agricultural income. the question is answered in the negative and against the assessee.(4) we shall .....