Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Court: karnataka Page 6 of about 573 results (0.145 seconds)

M.L. Srinivasa Setty and Sons Vs. State of Karnataka

Court : Karnataka

Reported in : [1992]193ITR548(KAR); [1992]193ITR548(Karn)

m.p. chandrakantaraj, ups.1. these civil revision petitions under the karnataka agricultural income-tax act, 1957 (in short the 'the act'), filed as a common petition were directed against a composite order dated august 19, 1987 of the commissioner of agricultural income-tax, karnataka, bangalore. 2. the facts leading to the petitions may be stated briefly and they are as follows : by four assessment orders as at annexures ..... his father, sri m. l. srinivasa setty, for that year, under section 11(2)(a)(ii) of the act and the agricultural income-tax officer shall accordingly recompute the tax liabilities of these two partners and levy and demand tax accordingly. (ii) the orders of the agricultural income-tax officer granting renewal of registration for the assessment years 1972-73, 1973-74 and 1974-75 are set aside and .....

P. Vittal Pai and ors. Vs. Agricultural Income-tax Officer, Puttur

Court : Karnataka

Reported in : ILR1975KAR1175; [1976]104ITR794(KAR); [1976]104ITR794(Karn); 1975(1)KarLJ492

..... these petitions under article 226 raise a common question of law relating to the scope of the third proviso to section 36 of the karnataka agricultural income-tax act, 1957 (hereinafter referred to as 'the act'). 2. the facts giving rise to these petitions are these : prior to 1958, certain areca garden was jointly held by one p. ..... 8. for immediate reference, the above provision is set out below : '36. income escaping assessment - if for any reason any agricultural income chargeable to tax under this act has escaped assessment in any financial year or has been assessed at too low rate, the agricultural income-tax officer may, in cases falling under sub-section (3) of section 40, at ..... issued by this court in writ petitions nos. 1769 and 1770 of 1967 (p. cheradppa pai v. agricultural income-tax officer, puttur), the respondent issued notice under section 19(3) read with section 3 of the act calling upon the petitioners to show cause why final assessment orders for the years 1965-66 and 1966-67 .....

C.M. Aleemullakhan Vs. Commissioner of Agricultural Income-tax

Court : Karnataka

Reported in : [1984]148ITR696(KAR); [1984]148ITR696(Karn)

..... of the commissioner, dated july 18, 1978, made in ait. s.r. no. 22/77-78, made under s. 35 of the agricultural income-tax act, 1957 ('the act'), directing the agrl. ito to assess the income of the assessee as an association of individuals and not as tenants-in-common. 2. a certain sattar khan died leaving behind, his wife, ..... appointment of a common manager for the separate management of their properties. the statements filed by the parties before the agricultural income-tax officer, at the time of assessment proceedings, provide strong evidence of common exploitation of lands by the three parties concerned for the purpose of earning ..... and expenditure by or on behalf of each of the three parties. the statements filed by the assessees before the agricultural income-tax officer, on the other hand show clearly that there has been pooling of the expenditure and income. it is, therefore, difficult to accept the contention of the parties that the arrangement is only that of .....

Prabhakar Mallappa Panadare Vs. Agricultural Income-tax Officer, Bijap ...

Court : Karnataka

Reported in : [1970]77ITR349(KAR); [1970]77ITR349(Karn)

..... writ petition is directed against the assessment order dated 30th october, 1964, made on one mallappa siddappa panadare, father of the petitioner, under the mysore agricultural income-tax act, 1957, hereinafter called 'the act', and also the notices of demand issued to the petitioner, marked as exhibits 'c' and 'e' which were served on the petitioner. the assessment ..... 2. the case of the petitioner is that before the making an order of assessment to the best of judgment under section 19(4) of the act, the agricultural income-tax officer did not afford to the assessee a reasonable opportunity of being heard. the assessment order gives the particular of the area under cultivation, the ..... to the assessment year 1963-64. the assessment was made on the petitioners father in status of a hindu undivided family under section 19(4) of the act. the assessee mallappa siddappa panadare, died on 13th october, 1965. after the death of the assessee, notices of demand were issued to the assessee's son .....

Honey Comb Estate, Mrs. Dorothy D'souza and Co., Hardwoni Estate, L.M. ...

Court : Karnataka

Reported in : (1992)101CTR(Kar)304; [1991]191ITR472(KAR); [1991]191ITR472(Karn)

..... the facts in writ petition no. 10861 of 1987 are stated hereinafter. 2. the petitioner is an assessee under the karnatake agricultural income-tax act, 1957 (hereinafter referred to as the 'act'), an owns a coffee estate in the state. the petitioner has been following the mercantile system of accounting and has been disclosing ..... declared by the assessee is less than the average of the rates declared by the coffee board for three immediate previous years the agricultural income-tax officer or the assistant agricultural income-tax officer shall taken into consideration the average rates for the purposes of assessment; provided further that any receipt in respect of the ..... no method of accounting has been regularly employed by the assessee, or if the method employed is such that, in the opinion of the agricultural income-tax officer, the agricultural income cannot properly be deduced therefrom, then the computation shall be made upon such basis and in such manner as he may determine : provided .....

C.G. Chandrashekar Vs. State of Mysore and anr.

Court : Karnataka

Reported in : [1973]87ITR187(KAR); [1973]87ITR187(Karn)

govinda bhat, j.1. this is a revision petition by an assessee under section 55 of the mysore agricultural income-tax act, 1957. the assessment year is 1964-65. under a will dated july 27, 1962, executed by p. kunhi kannan, a planter residing at virajpet in coorg district, the ..... a 'written agreement' and therefore the benefit of section 10(1)(a) is not available to the petitioner. section 10(1)(a) reads : 'in the case of agricultural income taxable under this act, which the court of words, administrator-general or official trustee or any receiver, administrator, executor, trustee, guardian or manager appointed by or under any law or by ..... may be, in the like manner and to the same amount as it would be leviable upon and recoverable from the person on whose behalf such agricultural income is receivable and all the provisions of this act shall apply accordingly.' 2. though the expression used in the above section is 'written agreement' what the legislature intended was a 'written instrument'. .....

Hiranyakeshi Sahakari Sakkare Karkhane Niyamit Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1976KAR1140; [1977]107ITR712(KAR); [1977]107ITR712(Karn)

..... -free in fact and in law during the relevant accounting years, then one of the conditions of the definition of 'agricultural income' is not satisfied; any income derived by agricultural operation on land converted into non-agricultural purposes cannot bring such income within the net of the agricultural income-tax act. in the instant case, the assessee has not produced any material to show that the land was revenue free ..... in fact and in law. that being the position, the income, admittedly derived by employing the land for agricultural purposes, although the land .....

B.M. Shivakumar Vs. State of Karnataka and Another

Court : Karnataka

Reported in : ILR1996KAR397; 1996(41)KarLJ1

..... 'the coffee pool payments' received after partition of an erstwhile hindu undivided family ('huf', for short) as agricultural income in the hands of the hindu undivided family itself for the purpose of levying tax under the provisions of the agricultural income-tax act, 1957 (hereinafter referred to as 'the principal act'). 2. the petitioner and his two sons, sri b.s. arvind and b.s. ashwin, constituted a ..... tea produce co. ltd. : [1966]59itr254(sc) , with reference to the madras plantations agricultural income-tax act (5 of 1955) as extended to the state of kerala. the provisions of the principal act and that of the madras act are almost in pari materia. on examining the scheme of the coffee board act, it has been held by the supreme court that as soon as planters deliver .....

Consolidated Coffee Estates (1943) Ltd Vs. Commissioner of Agricultura ...

Court : Karnataka

Reported in : [1970]76ITR29(KAR); [1970]76ITR29(Karn)

..... petition no. 2382 of 1967 impleading as respondents, the commissioner of agricultural income-tax and the income-tax officer under the central income-tax act. in the said writ petition, the assessee contended that the authorities under the indian income-tax act and the mysore agricultural income-tax act were assessing the same sale proceeds of timber; that the assessing authority under the central income-tax act has held that the rosewood trees are of spontaneous growth and ..... assessee under section 55 of the mysore agricultural income-tax act, 1957, hereinafter called the 'act' against the common order dated january 30, 1967, made by the commissioner of agricultural income-tax, bangalore, by which, in exercise of his suo motu powers of revision, he set aside the orders of the deputy commissioner of agricultural income-tax and restored the assessment orders of the agricultural income-tax officer, coorg. 2. the assessee is the .....

S.L. Basavaraj (HUF) Vs. The Asst. Commissioner of Income Tax, Circle ...

Court : Karnataka

..... 148 of the income tax act for reopening of the assessment for the assessment years 1999-2000 and 2000-2001 on the facts and circumstances of the case? (ii) whether the tribunal erred in reversing the findings of the cit (a) and restored the estimation of the assessing officer in respect of the quantum of agricultural income for the assessment ..... these appeals have been filed on merits as well as on the question of the validity of reopening of assessment by issuing a notice under section 148 of the income tax act,1961 ( actfor short). for the assessment year 2003-2004, the question of reopening is not there and the challenge is only on merits. we shall first ..... and against the revenue. question no. 2 17. the second question relates to the tribunal reversing the finding of the cit appeals and restoring the estimation of the assessing officer in respect of the quantum of agricultural income of the assessee for the three assessment years in question i.e., 1999-00, 2000-01 and 2003-04. since .....