Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Court: karnataka Page 8 of about 573 results (0.896 seconds)

T.M. Mohan and ors. Vs. Additional Agricultural Income-tax Officer

Court : Karnataka

Reported in : ILR1990KAR642; [1990]184ITR190(KAR); [1990]184ITR190(Karn); 1990(3)KarLJ203

..... these writ appeals are filled by the writ petitioner. the respective petitioner challenge the levy of surcharge levied on the amount of agricultural income-tax pursuant to the amendment effected to the karnataka agricultural income-tax act, by the karnataka ordinance no. 13 of 1980. two contention were raised by the petitioners, viz., (1) that the ..... to the instant appeals, it has to be held that the circular issued by the commissioner of agricultural income-tax was binding on the subordinate officers and the assessing authorities under the karnataka agricultural income-tax act were bound to give effect to the said circular issued by the commissioner. 11. the learned single ..... not necessary for us to express any opinion on the first question. 5. under the agricultural income-tax act. the legislature has created a hierarchy of officials and the commissioner has been entrusted with powers of administering the act. section 17(5) which is relevant reads : 'all officers and persons employed in .....

Ummer Plantations Vs. State of Karnataka (Through Commissioner of Agri ...

Court : Karnataka

Reported in : (1984)43CTR(Kar)248; ILR1984KAR177; [1984]148ITR564(KAR); [1984]148ITR564(Karn)

..... rajasekhara murthy, j.1. this petition arises out of an order made by the commissioner of agricultural income-tax on february 13, 1980, under s. 35 of the karnataka agricultural income-tax act, 1957 (for short 'the act') for the assessment year 1968-69. two assessments were made, one for the period from april 1, 1967, to september 2, 1967, on one siddeque ..... assessment of the deceased, siddeque ummer saheb, that in the assessment of the individual up to september 2, 1967, no part of the income from the estate for the year 1967-68 was taxed in his hands. 7. therefore, the deputy commissioner was justified in allowing the expenses incurred prior to september 2, 1967, also in ..... death of ummer saheb. it is also seen from the assessment that the income received from the estate for the entire year is taxed in the hands of the said firm. therefore, it follows that the expenditure incurred for deriving the said income should be allowed in the assessment of the firm irrespective of the period during .....

Baba Associates Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1994KAR28

..... date of the order sought to be revised. in view of this mandatory language used by the legislature under section 35 of the agricultural income-tax act which was similar to section 34(3) of the income-tax act, 1922, the division bench in subramanya's case : [1969]73itr499(kar) , took the view that no order could be ..... high court in kadirvel nadar v. state of madras reported in : [1962]46itr251(mad) wherein it was explained that section 34 of the madras agricultural income-tax act merely laid down the period within which proceedings under the section should be commenced and if the proceedings were commenced within the prescribed period, the power ..... one. 11. a decision of the division bench of this court in k. g. subramanya v. commissioner of agricultural income-tax reported in : [1969]73itr499(kar) dealing with section 35(2) of the karnataka agricultural income-tax act was cited before the learned judge which was distinguished by him. under that provision, which is parallel to section 34 .....

K.A. Chidambara Rao Vs. State of Karnataka

Court : Karnataka

Reported in : [2000]241ITR366(KAR); [2000]241ITR366(Karn)

ashok bhan, j.1. these petitions are filed under section 55 of the karnataka agricultural income-tax act, 1957 (for short 'the act'), against the order dated july 19, 1985, passed by the joint commissioner of agricultural income-tax, bangalore (annexure e), purporting to revise the assessment orders passed by the additional agricultural income-tax officer, hassan, annexures b and c, relating to the assessment years 1978-79 and 1979-80.2 ..... from the coffee pool by chidambara rao was assessed in the hands of the firm.5. notice annexure d was issued by the joint commissioner of agricultural income-tax exercising its jurisdiction under section 35 of the act seeking to revise the assessment orders annexures b and c for the years 1978-79 and 1979-80. but instead of issuing the notice to the .....

Warthyhully Estates Ltd. Vs. Agricultural Income-tax Officer and anr.

Court : Karnataka

Reported in : [1999]235ITR324(KAR); [1999]235ITR324(Karn)

..... coffee estate and is an assessee under the karnataka agricultural income-tax act, 1957.2. the dispute is with regard to the assessment year 1982-83, i.e., the previous year ending on march 31, 1982. in accordance with the provisions of section 18 of the karnataka agricultural income-tax act ('the act' for short), the return was due on may ..... 31, 1982. there is a provision for seeking extension of time under section 61 of the act. the petitioner applied for extension in submitting the return on march 25, 1982 ..... the proviso to sub-section (1) of section 18 of the amending act also provided that the return of agricultural income for the previous year ending on or after march 31, 1982, but before the date of commencement of the karnataka agricultural income-tax (amendment) act, 1983, shall be filed within four months from the date of commencement .....

Consolidated Coffee Ltd. Vs. Agricultural Income-tax Officer and Anoth ...

Court : Karnataka

Reported in : [1994]206ITR710(KAR); [1994]206ITR710(Karn); 1994(38)KarLJ187

..... auditor and a few other documents. the first respondent who is the assessing authority decided to make a provisional assessment under section 20 of the karnataka agricultural income-tax act, 1957 ('the act', for short) while considering the return filed by the petitioner. in the process, the first respondent thought it fit to issue a proposition notice ..... of mysore : [1971]81itr509(kar) , a bench of this court applied the above ratio to section 20 of the act. in the said case, certain deductions claimed by the assessee were not permitted by the agricultural income-tax officer under section 20. this order was set aside by this court and the bench pointed out (at page 510) ..... that :'..... the scheme of section 20(1) of the act being similar to section 141 of the income-tax act, 1961, the assessing authority has power only to .....

Nilgiri Plantations Ltd. Vs. State of Karnataka

Court : Karnataka

Reported in : [1986]160ITR200(KAR); [1986]160ITR200(Karn)

..... k. jagannatha shetty, j.1. this revision is directed against the order of the commissioner of agricultural income-tax, karnataka, bangalore, under section 35 of the karnataka agricultural income-tax act, 1957. 2. the commissioner by the said order has found fault with the assessment order in relation to the following three deductions allowed (1) consultant's fee rs. 24,000, ..... so far as it relates to the consultancy fee, subject to the observations indicated above, is kept undisturbed. this aspect of the matter will now be considered by the agricultural income-tax officer. the order in so far it relates to the other two items is set aside. ..... respect of such advice could fall within section 5(1)(k) of the act. 4. the commissioner has also stated that the assessee has failed to establish that the expert advice sought from the consultants in return for the payment of rs. 24,000 was meant for deriving agricultural income wholly and exclusively. he has also observed that there are no particulars .....

Palanjee Estate Vs. Additional Commissioner of Commercial Taxes and or ...

Court : Karnataka

Reported in : ILR1998KAR2207; [1999]238ITR388(KAR); [1999]238ITR388(Karn)

..... no actual division. section 3 of the karnataka agricultural income-tax act, 1957, is a charging section, providing that the agricultural income is a tax at the rate specified in the schedule to the act for the financial year in accordance with the provisions of the act, on the total agricultural income of the previous year of every person. section ..... remanded the matter to the respondents with a direction to assess the appellant individually. the addl. commissioner of commercial taxes while exercising revisional power under section 35 of the karnataka agricultural income-tax act, has issued notice stating that the order of the appellate authority is not correct and after considering the objections ..... the assessment year 1982-83. the notice under section 20 of the karnataka agricultural income-tax act, 1957, was issued on may 10, .1984, treating the status of the assessee as an association of persons and proposed to levy tax. it is contended by the assessee that his status has to be treated .....

Ossoor Estates Ltd. Rep. by Sri V. Baretto, Manager-accounts and Admin ...

Court : Karnataka

..... say that said payment cannot be said to be excessive, unreasonable and is not opposed to section 5(1)(k) of the karnataka agricultural income tax act, 1957 (for short 'the act'). the joint commissioner accepted the case of an assessee.7. the revising authority noticing the order passed by the joint commissioner, has chosen ..... allowed and appeal was filed. in appeal, assessee got the relief with regard to deduction. thereafter revision proceedings were initiated under section 35 of the karnataka agricultural income tax act, 1957 by the revising authority. notice was issued. reply was obtained. after hearing, an adverse order was passed by the revising authority. the revising ..... authority are acceptable in law. she would say that directors have been made over the commission which is not referable to agricultural income in terms of section 5(1)(k) of the karnataka agricultural income tax, 1957. she supports the order.5. alter hearing, we have carefully perused the material on record.6. from the .....

Nazarabad Plantation Vs. State of Karnataka

Court : Karnataka

Reported in : [1984]150ITR499(KAR); [1984]150ITR499(Karn)

jagannatha shetty, j.1. this revision petition arises out of the order dated february 13, 1980, made by the commissioner of agricultural income-tax, under s. 35 of the karnataka agricultural income-tax act, 1957 (called shortly 'the act'). 2. the assesses-firm purchased a coffee estate on october 29, 1971. in addition to the consideration paid under the sale deed, the assessee separately paid rs. 50,000 to ..... vendor or by the purchaser of the estate. the expenditure which was laid out to expended wholly and exclusively for the purpose of deriving agricultural income sought to be taxed has to be allowed under s. 5(k) of the act. the commissioner, therefore, was not justified in disallowing the entire sum of rs. 50,000. a reasonable expenditure for raising the coffee crop .....