Court : Karnataka
Reported in : ILR1989KAR1687
rajendra babu, j.1. these petitions are filed under section 55 of the karnataka agricultural income-tax act, 1957 ('the act' for short), against the order dated june 9, 1986, purporting to revise the assessment orders passed by the agricultural income-tax officer for the assessment years 1979-80 and 1980-81 in respect of one kenche gowda and the assessment order ..... of the supreme court relied on by learned counsel for the revenue relate to proceedings arising under section 34 of the indian income-tax act, 1922, which are in pari materia with section 36 of the act. if an order passed by the assessing officer is found to be erroneous and prejudicial to the interests of the revenue ..... decisions are not applicable. 8. even assuming that the power of revision of the commissioner under section 35 of the act and the power of reassessment under section 36 of the act to bring escaped income to tax overlap to a certain extent, the law applicable to such a situation is as enunciated by this court in the .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR1300
..... an order under section 21 of the karnataka agricultural income tax act, 1957 (the 'act') is appealable or not is the short question raised for consideration in theserevision petitions.2. for the year 1969 - 70 and 1970 - 71, the agricultural income-tax officer (a.i.t.o.) concluded assessments under section 19(4) of the act in respect of the agricultural income of the respondent who did not respond to any ..... the appeal against the order under section 21 is maintainable. it gave the following reasons :'the provisions of section 21 are such that the agricultural income-tax officer shall cancel the assessment made under section 19(4) of the act if any of the conditions stipulated under section 21 aresatisfied. section 21 is something like an appeal provision against orders passed under section 19 .....
Tag this Judgment!Court : Karnataka
Reported in : [1964]51ITR334(KAR); [1964]51ITR334(Karn)
..... petitioner on the basis of best of judgment. section 18 (2) of the mysore agricultural income-tax act, 1957 (to be referred to hereinafter as the 'act'), which corresponds to section 22(2) of the indian income-tax act, says : 'in the case of any person whose total agricultural income is, in the opinion of the agricultural income-tax officer, of such an amount as to render such person liable to payment of ..... opinion that, on the facts and in the circumstances established in this case, the assessing authority was not competent to assess the petitioner under section 19(4) of the mysore agricultural income-tax act (on the basis of best of judgment), it is unnecessary to consider the other contentions advanced on behalf of the petitioner. 2. the impugned assessment order relates to the assessment .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1967KAR1021; [1967]65ITR341(KAR); [1967]65ITR341(Karn); (1967)1MysLJ278
..... 13. such being the position in law, the first question is whether the proviso to section 41(1) of the mysore agricultural income-tax act does or does not require a passing of a formal order by the agricultural income-tax officer treating the assessee as in default. the second question is what the nature and the general contents of that order ..... or less analogous to the position under the proviso to sub-section (1) of section 41 of the agricultural income-tax act, except as to the special provision as to the reference to the appellate authority found only in the agricultural income-tax act. the said ruling of the calcutta high court is also of importance from another point of view. while ..... default under sub-section (1) of section 41 of the mysore agricultural income-tax act, 1957. i, therefore, levy a penalty of rs. 437 under sub-section (1) of section 42 or the act, and order that this penalty of rs. 437 should be paid along with the tax in arrears or rs. 3,501.12 on or before june 10 .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR1126
..... to the accounting period ending on 31-3-1975, the petitioner filed his return under the karnataka agricultural income-tax act. 1957 (karnataka act 22 of 1957) ('the act') before the aito who on an examination of the same completed the assessment under the act on 28-5-1976. in the purported exercise of his powers under section 37 of the ..... and was without jurisdiction. in support of his contention sri prasad strongly relies on a division bench ruling of this court in k.g. subramanya v. commissioner of agricultural income tax, mysore : [1969]73itr499(kar) .5. sri s. rajendra babu, learned government advocate appearing for the respondent in justifying the impugned order contends that if the ..... stc 257 this court was examining a rectification proceeding under section 25(a) of the karnataka sales tax act of 1957 (st act). section 25(a) of the st act is not in pan materia or analogous to section 37(7) of the act. in the very case relied on by sri babu, venkataramaiah, j. (as his lordship than .....
Tag this Judgment!Court : Karnataka
Reported in : [1967]63ITR263(KAR); [1967]63ITR263(Karn); (1966)2MysLJ280
..... there are no sufficient material on the basis of which we could answer it. he asked attention to section 30 of the agricultural income-tax act under the provisions of which an agricultural income-tax officer has the power to record a finding that there was partition between members of a hindu joint family finding by metes and ..... consideration or in connection with an agreement to live apart within the meaning of section 11(2)(a)(iii) of the agricultural income-tax act, and that the income therefrom should be regarded as the income of the assessee. 4. the other ground on which the assessee resisted the assessment was that the notice under section 18 ..... somnath iyer, j.1. we are concerned in this reference which is made by the commissioner of agricultural income-tax under section 55 of the mysore agricultural income-tax act, 1957, as it stood before its amendment, with an assessment of agricultural income for the assessment year 1957-58. 2. a notice was issued to the assessee on july 15, 1958, .....
Tag this Judgment!Court : Karnataka
Reported in : [1967]64ITR555(KAR); [1967]64ITR555(Karn); (1966)2MysLJ327
..... district of north kanara, in which he owns 8 acres and 21 guntas of agricultural land. on may 26, 1964, he made an application under section 67 of the mysore agricultural income-tax act, 1957, for composition of the agricultural income-tax payable by him. by an order made on july 20, 1964, the agricultural income-tax officer refused composition on the ground that he had 'learnt' that the assessee had ..... reaped and derived an income from pepper and cardamom which are plantation crops as defined by section 2 .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1962KAR919; [1963]49ITR811(KAR); [1963]49ITR811(Karn)
..... questions referred for the opinion of this court are as follows : '(1) whether section 24 of the mysore agricultural income-tax act, 1957, is applicable to the facts of the case and the residuary income derived by the executors and trustees is to be charged to agricultural income-tax at the hands of an association of persons representing the deceased (2) whether the beneficiaries cannot be assessed separately ..... was receivable by six beneficiaries or the two sets of beneficiaries referred to in the will separately (4) whether section 10 of the mysore agricultural income-tax act, 1957 is the section applicable to the case to the whether the tax is to be levied upon and recovered from the executors and trustees in like manner and to the same extent as it would be .....
Tag this Judgment!Court : Karnataka
Reported in : [1968]69ITR401(KAR); [1968]69ITR401(Karn); (1968)1MysLJ1
..... or any other sum of money is payable under that act. in additional income-tax ..... agricultural income-tax is payable...' 57. the language of section 22(1) of the hyderabad agricultural income-tax act is similar to that of section 24b of the indian income tax act, 1922. while an assesses as defined by the hyderabad act means a person by whom agricultural income-tax is payable, an assesses under the indian income-tax act, 1922, means a person by whom income-tax ..... be an 'assesses in default' within the meaning of that expression found in section 34(3) of the hyderabad agricultural income-tax act, 1950 (act 13 of 1950) ?' 43. the papers will be placed before the learned chief justice for constituting a full .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1968Kant326; AIR1968Mys326
..... to us, therefore, is that the petitioner was not an assesses in default within the meaning of that expression found in section 34(3) of the hyderabad agricultural income-tax act, 1950 (act 13 of 1950)after the decision expressed by the full bench the division bench (consisting of somnath iyer and kalagate jj.) delivered the following judgment on 6-11 ..... of this case, the petitioner can be said to be an 'assesses in default' within the meaning of that expression found it section 34(3) of the hyderabad agricultural income-tax act, 1950 (act 13 of 1950)?'(6) now it becomes necessary to refer to the relevant statutory provisions, and they are section 2(3), 22(1) 23, 33 and 34( ..... iyer, j.(1) in shorapur in the district of gulbarga naik. in assessment proceedings under the hyderabad agricultural income-tax act, 1950 (act no. xiii of 1950) which will be referred to as the act, a sum of rs.1,275-7-0 was the tax determined to be payable by him in respect of the assessment year 1358 fasli, and, a sum .....
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