Court : Karnataka
Reported in : (2007)207CTR(Kar)163; [2008]296ITR676(KAR); [2008]296ITR676(Karn)
..... agricultural income-tax), the kerala high court again notices the income from slaughter tapping of rubber trees. after noticing, the court ruled that the assessee carried on agricultural operations and hence the income was agricultural income. that was also a case that arose in terms of the agricultural income tax act.10. the petitioner relies on : [1993]202itr450(ker) . all the ..... carefully seen each one of the judgments.8. in 1990 itr 497, the court was considering an agreement to remove old rubber trees and the income received by slaughter-tapping of such rubber trees. the court, after noticing the provisions of the agricultural income tax act has chosen to hold in favour of the petitioner.9. in : [1975]98itr283(ker) (cherian dominic v. commissioner of .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2010KAR3969
..... 1.2001. be that as it may. there was a survey action on the firm under section 133a of the income tax act on 10.10.2002. at that time, neither the assesses nor the partnership has been assessed to income tax. during the survey proceedings, a receipt dated 1.2.2000 was found showing the payment of rs.30 lakhs by ..... was taking contrary stands in this regard and consequently recorded a perverse finding?(ii) whether the sum of rs.4,82,506/- was correctly treated as non-agriculture income by the assessing officer which came to be set aside by the appellate authorities without there being any evidence to support the claim of earning ..... , the assessing officer on the basis of assumptions and presumptions has observed that, since there are 30 members in the family, they did not have any independent income and the agricultural, income should be reduced by the drawings of the family. the said observation made by the assessing officer has been rejected by the first appellate authority at threshold, after .....
Tag this Judgment!Court : Karnataka
..... the state legislature to make laws with reference to tax on agricultural income. entry-82 of list-i of 7th schedule further clarifies this position by empowering the parliament to levy taxes on income other than agricultural income. central government is not empowered to tax this source of income under income tax act. 38a. with this background, one has to see ..... said decision also proposes that contravention of any other law could not be invoked as the constitutional mandate is to treat the definition of agricultural income as per income tax act for all purposes. 26. then coming to third issue, whether the activity of the assessee in making the hybrid seeds as marketable ..... . 2. so far as ita 76/2007, the assessee m/s indo american exports filed return of income claiming the entire amount as agricultural income seeking exemption under section 10(1) of the income tax act (act for short) for the assessment year 1998-99. the assessing officer holding that the entire amount of profit .....
Tag this Judgment!Court : Karnataka
Reported in : (1986)56CTR(Kar)41
..... beyond the legislative competence of parliament. elaborating this submission, sri sarangan argued that the tax can only be levied under the act on the total income other than agricultural income and parliament by s. 2 of the finance act is really levying tax on agricultural income of the assessee and as the agricultural income can only be taxed under entry 46 in list ii of the seventh schedule, by a state parliament ..... of india.4. sri k. srinivasan, ld. senior standing counsel for the revenue, argued that the finance act, had only provided for aggregation of agricultural income with the other income of and assessee and it is only the total income as determined under the act was taxed, and not the agricultural income and the provisions providing for aggregation was within the competence of parliament under item 82 in list .....
Tag this Judgment!Court : Karnataka
Reported in : [1986]161ITR589(KAR); [1986]161ITR589(Karn)
..... beyond the legislative competence of parliament. elaborating this submission, sri sarangan argued that the tax can only be levied under the act on the total income other than 'agricultural income' and parliament by s. 2 of the finance act is really levying tax on agricultural income of the assessee and as the agricultural income can only be taxed under entry 46 in list ii of the seventh schedule, by a state parliament ..... of india. 4. sri k. srinivasan, ld. senior standing counsel for the revenue, argued that the finance act, had only provided for aggregation of 'agricultural income' with the other income of and assessee and it is only the 'total income' as determined under the act was taxed, and not the agricultural income and the provisions providing for aggregation was within the competence of parliament under item 82 in list .....
Tag this Judgment!Court : Karnataka
Reported in : [1992]198ITR426(KAR); [1992]198ITR426(Karn); 1991(2)KarLJ495
..... the assent of the governor on may 3, 1983). section 2 of this act, which is relevant, reads :'application of the act. - notwithstanding anything contained in the karnataka agricultural income-tax act, 1957 (karnataka act 22 of 1957) (hereinafter referred to as the principle act), the provisions of this act shall apply to the assessment of agricultural income derived during any previous year ending on or after the thirty-first day ..... person appointed to be so under section 17 of the act. section 17 of the act is in chapter iii providing for the income-tax authorities and this section enumerates the several authorities for the purpose of the act. the earlier amendment act also amended section 17 of the principal act to include the joint commissioner of agricultural income-tax act (for short 'joint commissioner') along with other authorities stated therein .....
Tag this Judgment!Court : Karnataka
Reported in : [1971]80ITR653(KAR); [1971]80ITR653(Karn)
..... preferred by an assessee under the mysore agricultural income-tax act, 1957 (hereinafter called the 'act'), is directed against the order of the commissioner of agricultural income-tax in mysore (respondent no. 2), dated march 31, 1960, which affirmed the order of assessment dated april 11, 1959, made by the agricultural income-tax officer, dharwar (respondent no. 3), under section 19(4) of the act. the assessment relates to the assessment year ..... into force on october 1, 1957. sub-section (1) of section 18 of the act provides : '(1) every person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax shall furnish to the agricultural income-tax officer so as to reach him before the 1st june every year a return in the prescribed form and verified in the prescribed .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1994KAR872; 1994(2)KarLJ430
..... the assessments were based on the declaration made by sri k.c. ramegowda, father of the petitioner.14. section 19 of the karnataka agricultural income tax act, 1957 provides for assessment of agricultural income of the assessee based upon the return submitted by him for an order of assessment. section 18 thereof deals with the return to be ..... ineligible called as belonging to weaker section (agriculturists in the instant case). even the assessment order made under the provisions of the karnataka agricultural income tax act also shows that the income of the petitioner's father was quite large though the learned counsel for the petitioner like to take advantage of several deductions available under ..... furnished by the assessee. therefore, depending upon the returns presented by the assessee, the agricultural income tax officer has assessed the income of sri k.c. ramegowda for the year 1987-88 at rs. 1,05,005/- and rs. 99,573-94 for the year 1988 .....
Tag this Judgment!Court : Karnataka
..... , dismissing the appeal.) 1. the state government as well as the assessees have filed these revision petitions under section 55(1) of the karnataka agriculture income-tax act, 1957 (for short 'the act) challenging the order passed by the karnataka appellate tribunal. 2. though these revision petitions are coming on for admission, with the consent of the ..... sta no.2424/2010 on the file of karnataka appellate tribunal, bangalore, partly allowing the appeal.) (prayer: crp filed u/s 55(1) of the karnataka agricultural income tax act, 1957 against the order dated: 16.9.2011 in sta no.255/2010 on the file of the karnataka appellate tribunal, bangalore, partly allowing the appeal.) ( ..... .371/2005 on the file of karnataka appellate tribunal, bangalore, allowing the appeal filed u/s 32(5)(a) of karnataka agricultural income tax act, 1957.) (prayer: crp filed u/sec 55(1) of kait act, 1957, against the judgment and order dated 07.03.2011 passed in sta.254/2007 on the file of karnataka appellate tribunal .....
Tag this Judgment!Court : Karnataka
..... , dismissing the appeal.) 1. the state government as well as the assessees have filed these revision petitions under section 55(1) of the karnataka agriculture income-tax act, 1957 (for short 'the act) challenging the order passed by the karnataka appellate tribunal. 2. though these revision petitions are coming on for admission, with the consent of the ..... sta no.2424/2010 on the file of karnataka appellate tribunal, bangalore, partly allowing the appeal.) (prayer: crp filed u/s 55(1) of the karnataka agricultural income tax act, 1957 against the order dated: 16.9.2011 in sta no.255/2010 on the file of the karnataka appellate tribunal, bangalore, partly allowing the appeal.) ( ..... .371/2005 on the file of karnataka appellate tribunal, bangalore, allowing the appeal filed u/s 32(5)(a) of karnataka agricultural income tax act, 1957.) (prayer: crp filed u/sec 55(1) of kait act, 1957, against the judgment and order dated 07.03.2011 passed in sta.254/2007 on the file of karnataka appellate tribunal .....
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