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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 .....

B.S. Jayachandra Vs. Income-tax Officer and anr.

Court : Karnataka

Reported in : (1986)54CTR(Kar)342; ILR1987KAR1088; [1986]161ITR190(KAR); [1986]161ITR190(Karn)

..... . 91) 39. we, therefore, construe explanation 2 to section 5 of the agricultural, income-tax act not to extend to the computation of agricultural income derived from tea plantations and hold that in computing such agricultural income for the purpose of taxation under the agricultural income-tax act, the ..... way to the special provision of the agricultural income-tax act with respect to the deductions from the gross income for the purpose of computing the agricultural income. this cannot be, as we have to take the definition of 'agricultural income' from what it is in the income-tax act. the provisions of the income-tax act and the rules made thereunder will control the provisions of the agricultural income-tax act enacted by a state legislature.....(at p .....

Kamalkhanji Jiwankhanji Vs. Expenditure Tax Officer, Ward C, Income-ta ...

Court : Gujarat

Reported in : AIR1963Guj98; (1962)GLR479

..... tax levied under the aforesaid act b a tax on income. mr. modi asks us to interprete the 'words 'all taxes on income' appearing in article 291 in a broad sense. the words 'taxes on income' also appear in item no. 82 of list i in the seventh schedule to the constitution of india. the words there used are 'taxes on income other than agricultural income ..... '. mr, modi urges that the words 'all taxes on income ..... ' in article 291 must bear the same meaning as the words 'taxes on income' in item no. 82 in list i of the seventh .....

A.B. Foot Style (P) Ltd. Vs. Union of India (Uoi)

Court : Kolkata

Reported in : 1999(65)ECC367,1999(111)ELT684(Cal)

..... court in the case of r.p. david & ors. v. agricultural income tax officer and anr., reported in : [1972]86itr699(mad) . the madras high court was considering the proviso to section 40 of the madras agricultural income tax act, 1955 which vests the agricultural income tax officer with the discretion to treat the assessee as not being in ..... followed by the mysore high court in the case of bibi plantation v. agricultural income tax officer, reported in 1967 income tax report, volume 65 page 341 where the mysore high court was considering the proviso to section 41 of the mysore agricultural income tax act, 1957 which stated, inter alia, that when an assessee has presented an ..... appeal under section 32 of the act, the agricultural income tax officer may in his discretion treat the assessee as not being in default as .....

Walamji Lalji Vs. Anil Charan Bangal and ors.

Court : Kolkata

Reported in : AIR1975Cal92,78CWN735

..... interest in land.'13. in deciding the case the learned judge referred to a decision of this court in the case of maharajadhiraj bahadur of darbhanga v. commr. of agricultural income-tax, : [1952]21itr258(cal) as well as to a decision of the supreme court in the case of firm chhotabhai jethabhai patel & co. v. the state of madhya ..... the zamindari estate vested in the state by virtue of a notification issued under section 3, m. p. abolition of proprietary rights (estates, mahals, alienated lands) act, 1950, and thereafter the petitioner was stopped from cutting any wood from the forest. hence she filed an application under article 32 of the constitution praying for setting ..... mr. palit that the plaintiff discovered the same afterwards. this has given the plaintiff a right to claim protection as provided in section 65 of the contract act. it lays down the principle of restitution of the benefit received on the basis of an agreement subsequently discovered to be void or void from the beginning. .....

Commissioner of Income-tax Vs. Borhat Tea Co. Ltd.

Court : Kolkata

Reported in : [1982]138ITR783(Cal)

..... on the facts and in the circumstances of the case, the tribunal was right in holding that the land sold by the assessee was agricultural land as referred to in section 2(14)(iii) of the income-tax act, 1961 ?'6. in order to appreciate the question referred to above, it is to be ascertained first, what is meant by ..... agricultural land. section 2(14)(iii) defines agricultural land as land constituted beyond the jurisdiction of a municipality or town, etc. the gujarat high court in the case of cit v. manilal somnath : ..... which is capable of being used as an agricultural land would be too wide an extension of the term 'agricultural land' not warranted by the scope and language of the wealth-tax act.'8. in this case it is further held that where the land not under agricultural operation is claimed as agricultural land within the meaning of section 2(e)( .....

Deputy Commissioner of Income Tax Vs. Smt. Kamakshidevi

Court : Income Tax Appellate Tribunal ITAT

..... assessment year, this sub-clause shall have effect subject to the modification that for item (i) thereof, the following item shall be substituted, namely : "(i)(a) agricultural land and growing crops (including fruits on trees), grass or standing trees on such land; (b) one building or one group of buildings owned or occupied by a cultivator ..... april, 1982), this sub-clause shall have effect subject to the modification that for item (i) thereof, the following item shall be substituted, namely : "(i) (a) agricultural land other than land comprised in any tea, coffee, rubber or cardamom plantation; (b) any building owned or occupied by a cultivator of, or receiver of rent or revenue ..... in question in respect of which compensation is receivable from the government is 28 acres of land at bangalore palace which comes under the urban land ceiling and regulation act,' 1976. the cit(a) following his reasoning given in a similar case of smt indrakshidevi in wta nos. 3, 4 & 5/c-vi/c1t(a)-ii 1998-99, .....

Chandravati Atmaram Patel Vs. Commissioner of Income-tax, Gujarat-iii, ...

Court : Gujarat

Reported in : [1978]114ITR302(Guj)

..... have been applied to the concept of 'agricultural land'. 13. in commissioner of income-tax v. manilal somnath : [1977 ..... tax act, the agricultural land is exempted from the definition of 'assets' in the wealth-tax act and wealth-tax has to be paid on the net assets held by an assessee and the question of what constitutes 'agricultural land' is common for assessment for wealth-tax purposes and assessment for capital gains under the income-tax act and the same principle under the wealth-tax act and the income-tax act ..... it appears to us that the tribunal has not correctly applied the law for determining as to what is agricultural land for the purpose of section 2(14)(iii) of the income-tax act, 1961, as it stood prior to march 31, 1970. 27. it is true that, ordinarily, .....

Deputy Commissioner of Vs. Kamakshidevi

Court : Income Tax Appellate Tribunal ITAT

..... or any subsequent assessment year, this sub-clause shall have effect subject to the modification that for item (i) thereof, the following item shall be substituted, namely :-- "(i) (a) agricultural land and growing crops (including fruits on trees), grass or standing trees on such land; (b) one building or one group of buildings owned or occupied by a cultivator of ..... day of april, 1982), this sub-clause shall have effect subject to the modification that for item (i) thereof, the following item shall be substituted, namely:-- "(i) (a) agricultural land other than land comprised in any tea, coffee, rubber or cardamom plantation; (b) any building owned or occupied by a cultivator of, or receiver of rent or revenue out ..... the assessment years starting from 1993-94 onwards in view of the change in law by the amendment to section 2(ea) of the wealth-tax act, 1957 w.e.f. 1-4-1993. the learned counsel refers to the definition of "urban land" in the amended provisions and points out that the land in .....

Dy. Cit Vs. Smt. Kamakshidevi

Court : Income Tax Appellate Tribunal ITAT

Reported in : (2001)79ITD650(Bang.)

..... 900 in respect of the each of the present assessees, the amount receivable by them under the ulcr act comes to rs. 2 lakhs only. in view of this position, it is found that the income tax appellate tribunal, bangalore bench in wealth tax act nos. 39 to 41/bang/93, dated 31-8-1998 in the case of acwt v. ..... subsequent assessment year, this sub-clause shall have effect subject to the modification that for item (i) thereof, the following item shall be substituted, namely : "(i)(a) agricultural land and growing crops (including fruits on trees), grass or standing trees on such land; (b) one building or one group of buildings owned or occupied by a cultivator ..... 1-4-1982), this sub-clause shall have effect subject to the modification that for item (i) thereof, the following item shall be substituted, namely : "(i) (a) agricultural land other than land comprised in any tea, coffee, rubber or cardamom plantation; (b) any building owned or occupied by a cultivator of, or receiver of rent or revenue .....