Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Page 100 of about 2,595 results (0.186 seconds)

Brajalal Banik Vs. State of Tripura and anr.

Court : Guwahati

..... provision providing for the giving of an opportunity of hearing. in this connection a decision of this court in tarulata syam v. agricultural income-tax officer may be referred to. that was a case under the assam agricultural income-tax act, 1939, where also a similar provision for levy of penalty for non-payment of the amount due is contained in sub-section ..... all considerations that could be urged or are urged by the dealer as to why he should not be treated as 'not in default'.7. in vetcha sreeramamurthy v. income-tax officer : [1956]30itr252(ap) subba rao, c.j. (as his lordship then was), gave a few illustrations of cases where it might not be justified to treat ..... expiry of such extended date. it is well-settled by a chain of decisions of the various high courts including decisions of this court in hardeodas jagannath v. income-tax officer and altafur rahman v. union of india [1986] 1 glr 14 that the discretionary power not to treat the assessee as a defaulter is coupled with the .....

S. Ramanatha Shenoy and Co. Vs. Sales Tax Officer and anr.

Court : Kerala

Reported in : [1963]14STC231(Ker)

..... to consider, in particular, the validity of another provision in the same enactment, namely, section 2. section 2 of the kerala surcharge on taxes act, xi of 1957, related to levy of surcharge on agricultural income-tax.8. section 3 relates to the levy of surcharge on sales and purchases. in sub-section (1) of section 3, it is provided ..... to reject this contention. the preamble to kerala act xi of 1957 clearly shows that the object is to levy an increased tax on 'agricultural income, taxes on the sale or purchase of goods and taxes on profession by the levy of a surcharge on such taxes'. in this case it is really a tax on the sale or purchase of goods, and ..... as against these orders relates to the levy of surcharge under kerala act no. xi of 1957. the competency of the legislature to enact the measure in question cannot now be disputed, more especially because of the decision of this court in kunahmmed haji v. agricultural income-tax officer (1960) k.l.j. 517 where the learned judges had .....

Misrilal Parasmall Vs. Sales Tax Officer

Court : Kerala

Reported in : [1966]18STC421(Ker)

..... exempt from tax under the general sales tax act, 1125. best of judgment assessment was made on the petitioner by an order, a copy of which has been produced as exhibit p-1 dated 22nd february, 1961. the petitioner filed an appeal against the said order and the appellate assistant commissioner of agricultural income-tax and sales tax by order ..... (exhibit p-2) dated 31st august, 1961, set aside the assessment and remanded the case to the sales tax officer for fresh disposal. after remand the sales tax officer again assessed the petitioner by an order dated 16th january, 1963 ..... kerala state. for the year 1957-58, a first notice dated 3rd march, 1960, was issued to the petitioner under the provisions of the general sales tax act, 1125. this was followed by a notice dated 3rd june, 1960, calling upon the petitioner to show cause why it should not be prosecuted for non- .....

State of Kerala Vs. Kakkodam Mammu Haji

Court : Supreme Court of India

Reported in : (1971)3SCC793

j.c. shah, j.1. the question which falls to be determined in these appeals is whether a person who sells standing timber of spontaneous growth in a forest owned by him can be deemed to be a dealer within the meaning of the kerala general sales tax act, 1962. this court in dy. commr of agricultural income tax and sales tax, central zone, ernakulam v. palampadam plantations ltd., kottayam1 held that the owner of the forest selling standing timber of spontaneous growth in a forest is not a dealer within the meaning of section 2(viii) of the act. that decision governs the facts of the present group of appeals.2. the appeals are dismissed with costs. there will be one hearing fee.

Delhi Cloth and General Mills Ltd. Vs. State of Uttar Pradesh and ors.

Court : Supreme Court of India

Reported in : AIR1972SC1470b; [1972]85ITR173(SC); (1972)4SCC14; 1971(III)LC816(SC)

..... the high court to decide, after hearing both the parties.2. the question before the high court related to the interpretation of section 6(2)(b) of the u.p. agricultural income tax act. the controversy between the parties was whether the appellant had an option to change the method of assessment. this issue was tried as a preliminary issue. the assessing authority came .....

Commissioner of Income Tax Vs. Minguel Chandra Pais and anr.

Court : Mumbai

Reported in : 2005(4)BomCR153; (2006)200CTR(Bom)152; [2006]282ITR618(Bom)

..... . officer-in-charge, (court of wards), paigah, : [1976]10itr133(sc) wherein the constitution bench of the hon'ble supreme court stated that the term 'agriculture' and 'agricultural purpose' was not defined in the indian income tax act and that we must necessarily fall back upon the general sense in which they have been understood in common parlance. the hon'ble supreme court observed that the ..... ., j.1. these appeals filed by the revenue under section 260-a of the income tax act, 1961 were admitted on a substantial question of law which reads as follows :-'whether on the facts and in the circumstances of the case the assessee's land could be termed as agricultural land?'2. some facts are required to be stated to dispose of both the .....

Commissioner of Income-tax Vs. R. Krishnarjunan

Court : Kerala

Reported in : (1996)135CTR(Ker)374; [1997]225ITR510(Ker)

..... the case, the tribunal has correctly interpreted the provisions of section 143(2)(b) of the income-tax act (2) whether, on the facts and in the circumstances of the case, the tribunal is right in holding that no capital gains would arise on the sale of urban agricultural land ?' 2. question no. 2 relating to receipts as a result of the sale of ..... an additional amount on the basis of incorrectness in regard to the assessment completed under section 143(1) of the act. in reaching this conclusion, the income-tax officer in paragraph 5 of the order held that the assessee admitted that urban agricultural land is a capital asset and sale of such land would give rise to capital receipts by way of sale proceeds .....

income-tax Officer Vs. Ajit Vikram Singh

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1988)24ITD365(Delhi)

..... karnataka high court in b.s. jayachandra v.ito [1986] 161 itr 1.90, where it had been held that even sale of agricultural land would be chargeable to capital gains under the income-tax act. replying to the contention of the assessee's counsel that even in computing capital gains the cost of the capital asset has to be ..... addressed us in respect of the cross-objection and submitted that the bombay high court had held that the capital gains on the sale of agricultural land could not be assessed to tax as it was in fact an agricultural income.9. the departmental representative replied to the cross-objection by relying on the decision of the kerala high court in ..... only. been changed by the inspecting assistant commissioner. it was also contended that in case the income-tax officer was to work out the capital gains it could not be treated as capital gains as the land would continue to be agricultural.the plea of the assessee for developing into plots was rejected. for this reliance was placed on .....

Commissioner of Agrl. Income-tax Vs. Pullangode Rubber and Produce Com ...

Court : Kerala

Reported in : [1979]120ITR84(Ker)

..... separated into the value of the trees and the value of the latex that can possibly be extracted from slaughter-tapping the trees, and whether the latter is assessable to agricultural income-tax in the hands of the owner of the trees sold. that approximates to the question arising for consideration in this reference. it was observed that the point arising for decision ..... we have to hold that there has been no transfer of an interest in land. and so the amounts received will not fall within the definition of the term 'agricultural income' in the act.' 8. in agrl. ito v. c. p. a. yoosuf : [1973]90itr501(ker) , it was ruled that as the documents of purchase and the circumstances of the case disclosed that .....

Commissioner of Income-tax, West Bengal Vs. Hantapara Tea Co. Ltd.

Court : Supreme Court of India

Reported in : AIR1973SC2495; [1973]89ITR258(SC); (1974)3SCC202; [1973]3SCR889

..... thatched grass, fuel timber etc. and utilised the same for tea bus ness. at the time of the assessee's assessment under the bengal agricultural income-tax act the assessee contended that only the cost of growing the produce in question should be taken into consideration and not its market value as the same ..... -51 the agricultural income-tax officer was accepting the computation of the total income from the growth, manufacture and sale of tea made by the income tax officer and taking 60 percent of the income determined as the agricultural income under rule 24 of the income-tax rules. on and from the assessment year 1951-52 the agricultural income-tax authorities started taking ..... those articles. so, from that assessment year the computation of the total income from tea by the income-tax authorities was varied by the agricultural income-tax officer and the assessee had to pay on a total income which was more than the income disclosed in the profit and loss account.3. for the assessment year 1961 .....