Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19c omitted Court: karnataka Page 15 of about 1,393 results (0.185 seconds)

The Commissioner of Income-Tax, Central Circle and Another Vs. Dinesh ...

Court : Karnataka

..... . in respect of the assessment year 1999-2000, the assessee filed return of income on 14.2.2000 declaring total income of rs.4,90,000/-. the assessment under section 143(3) of the income tax act ( the actfor short) came to be concluded determining the total income at rs.5,20,000/-. a search came to be conducted in the premises ..... of assessee under section 132 of the act on 4.2.2004. certain documents were seized. it was found from ..... assessee is carrying on the business in real estate. admittedly, he owned 35 acres 6 guntas of land at kothanur village. the entire land was converted from agriculture to housing purposes in the year 1992. the bangalore development authority approved the plan for residential group housing scheme over the said land. subsequently, the plan was renewed on .....

Hindustan Machine Tools Limited (Hmt Ltd.) and anr. Vs. Workmen of Hmt ...

Court : Karnataka

Reported in : [2005(107)FLR694]; ILR2005KAR4656; 2005(4)KarLJ606

..... in any accounting year unless.-- (a) he has made provision for that year's depreciation to which he is entitled under the income-tax or, as the case may be, under the agricultural income-tax law; and(b) the arrears of such depreciation and losses incurred by him in respect of the establishment for the previous accounting ..... or undertaking or branch, then such department or undertaking or branch shall be treated as a separate establishment for the purpose of computation of bonus under the act for that year, unless such department or undertaking or branch was, immediately before the commencement of that accounting year, treated as part of the establishment ..... undertaking or branch, then such department or undertaking or branch shall be treated as a separate establishment for the purpose of computation of bonus, under this act for that year, unless such department or undertaking or branch was, immediately before the commencement of that accounting year treated as part of the establishment for .....

Lakshmi Ammal and ors. Vs. the Commercial Tax Officer, Xiv Circle, Ban ...

Court : Karnataka

Reported in : 1983(2)KarLJ56; [1983]54STC369(Kar)

..... within the meaning of that expression found in section 34(3) of the hyderabad agricultural income-tax act, 1950 (act 13 of 1950).' 22. the principles stated in the above cases either under the indian income-tax act of 1922 or the hyderabad agricultural income-tax act of 1950 are general legal principle and they are equally applicable to proceeding under ..... petitioner can be said to be an 'assessee in default' within the meaning of that expression found in section 34(3) of the hyderabad agricultural income-tax act, 1950 (act 13 of 1950) ?' on an examination of that question, the full bench expressed its concurrence with the view expressed by hegde, j., and ..... was considering the validity of a recovery initiated against the petitioner, who was one of the legal representatives of one raja krishtappa naik, under the hyderabad agricultural income-tax act, 1950, without issuing a notice of demand. the case initially came up for consideration before a division bench consisting of hegde, j., (as he .....

K. Ramakrishanappa Vs. Agriculture Income-tax Officer, Chickmagalur

Court : Karnataka

Reported in : [1963]47ITR884(KAR); [1963]47ITR884(Karn)

..... legislature enacted the mysore agriculture income-tax act, 1955 (mysore act no. 4 of 1955) to be referred to as the 'act' hereinafter, providing for the levy of agricultural income-tax on 'commercial crops' grown in the agricultural lands situate within the state. in that 'act' the charging section is section 3, which provides : '3. (1) agricultural income-tax at the rate or ..... in force for the year for which it is granted; and in respect of that period the provisions of the act regarding the submission of returns, accounts or other documents, the assessment to agricultural income-tax or any other matter incidental thereto shall not apply in relation to the grantee.' 6. the petitioner and his son ..... liability and take steps to collect the same. viewed that way, the petitioner's liability to pay the agricultural income-tax due was imposed on him by means of sections 3 and 4 of the 'act'. other steps taken merely to quantification and collection. hence, on the facts of this case, it cannot .....

Ganapathi Subbaraya Hegde Vs. State of Mysore

Court : Karnataka

Reported in : [1972]84ITR523(KAR); [1972]84ITR523(Karn); (1971)2MysLJ266

..... their statements and, thereafter, the second respondent made three orders which are impugned in these writ petitions. 4. section 37 of the agricultural income-tax act which confers the power of rectification of mistake empowers the agricultural income-tax officer to rectify a mistake which is apparent from the record. it is clear that the mistake must be apparent from the record ..... govinda bhat, j.1. these writ petitions preferred by a common assessee under the mysore agricultural income-tax act, 1957, hereinafter called 'the act', are directed against three orders of rectification made under section 37 in respect of the assessment years 1964-65, 1965-66 and 1966-67. 2. the ..... years 1964-65, 1965-66 and 1966-67. 3. on july 17, 1969, the agricultural income-tax officer, north kanara, sirsi (respondent no. 2), issued a notice to the petitioner as well as the third respondent under section 37 of the act, proposing to rectify the separate assessment for 1964-65 made on the petitioner as well as .....

Mysore Urban Development Authority by Its Commissioner, Vs. the Income ...

Court : Karnataka

Reported in : 2008(4)KCCRSN247; 2008(5)AIRKarR360

..... out that a reading of section 194la of the act makes it very clear that compensation amount paid in respect of the agricultural land is not covered by the provisions of section 194la of the act; that the understanding of the income tax officer to the contrary is in the teeth of the provisions; that the income tax officer while passing the impugned order has necessarily sought ..... purpose of section 194la it was retained to be agricultural land, in which event it will become property other than the immovable properly for the purpose of section 194la of the act and therefore there is no obligation on their part to deduct such amount and remit it to the income tax authorities.8. the income tax officer who had issued notice, heard the representative of .....

M/S. Balanoor Plantations and Industries Ltd. and Others Vs. State of ...

Court : Karnataka

..... of the centre for purposes of income tax act, 1961 and bengal agricultural act, 1944 and so also the provisions of income tax act, 1961 and while dealing with the question whether the agricultural income be taxed under the 1961 act, made the following observations: "it is true that both rule 8 of the income-tax rules, 1962, and section 8 of the 1944 act provide how the mixed income from the growing tea leaves and ..... tea manufacturing can be taxed. "mixed income" means the income derived .....

H. Kenche Gowda Vs. State of KarnatakA. (Joint Commissioner of Agrl. I ...

Court : Karnataka

Reported in : (1988)75CTR(Kar)85; [1988]174ITR389(KAR); [1988]174ITR389(Karn)

rajendra babu j. - these petitions are filed under section 55 of the karnataka agricultural income-tax act, 1957 ('the act' for short), against the order dated june 9, 1986, purporting to revise the assessment orders passed by the agricultural income-tax officer for the assessment years 1979-80 and 1980-81 in respect of one kenche gowda and the assessment order ..... the supreme court relied on by learned counsel for the revenue relate to proceedings arising under section 34 of the indian income-tax act, 1922, which are in pari materia with section 36 of the act. if an order passed by the assessing officer is found to be erroneous and prejudicial to the interests of the revenue ..... two decisions are not applicable.even assuming that the power of revision of the commissioner under section 35 of the act and the power of reassessment under section 36 of the act to bring escaped income to tax overlap to a certain extent, the law applicable to such a situation is as enunciated by this court in .....

J. Jayalalitha and Others Vs. State, By the Superintendent of Police, ...

Court : Karnataka

..... to 1992-93, and has emphatically submitted that the assessing officer had accepted the return of agricultural income submitted by a-1 and had finalized the assessment u/sec. 143(3) of the income tax act by accepting the agricultural income for the year 1992- 93 at rs. 9,50,000/-. it is the submission of ..... assessee, before passing the assessment order. the said assessment used to be done as provided u/s 143(3) of income tax act. the said m/s sasi enterprises had entered out agricultural operations in the year 1990. in the records produced by the i.t. authorities, he identifies ex.d.258 found ..... assessee namely a1-jayalalitha had rental income from house property, interest income from deposits, dividend income from shares and agricultural income from her agricultural lands. if an assessee incurs expenditure without showing proper source of income then under the income tax act, such expenditure would be treated as undisclosed investment and brought to tax. during the above check period, there .....

Sri Ranganatha Enterprises Vs. Commissioner of Income-tax

Court : Karnataka

Reported in : [1998]232ITR568(KAR); [1998]232ITR568(Karn)

..... the facts and in the circumstances of the case, the tribunal was right in holding that the assessee's income as a result of toddy tapping was not an agricultural income exempt under section 10(1) of the income-tax act ?'5. the business of the assessee consists of extracting toddy and vending toddy in the districts of mysore, ..... contended by the assessee that under section 10(1) of the income-tax act, he is exempted from payment of the tax as extracting toddy and vending is part and parcel of agricultural operations and income from agricultural operations is exempted under clause (1) of section 10 of the income-tax act. the assessing authority did not agree with him. it is ..... on the facts and in the circumstances of the case, the tribunal was right in holding that the assessee's income as a result of toddy tapping was not agricultural income exempt under section 10(1) of the income-tax act ?(2) whether, on the facts and in the circumstances of the case, the tribunal was right in holding .....