Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19c omitted Court: kerala Page 3 of about 404 results (0.169 seconds)

Ghee Varghese Lukose Vs. Addl. Agrl. Income-tax Officer-ii and ors.

Court : Kerala

Reported in : [1983]143ITR404(Ker)

..... appeal would certainly lie under section 31 of the act.16. sub-section (1) of section 35 reads thus :'35. income escaping assessment.--(1) if for any reason agricultural income chargeable to tax under this act has escaped assessment in any financial year or has been assessed at too low a rate, the agricultural income-tax officer may, at any time within five years, of the end of that ..... year serve on the person liable to pay the tax or in the case of .....

Eechukutty Menon Vs. Agricultural Income-tax, Officer.

Court : Kerala

Reported in : [1963]47ITR589(Ker)

..... me, and section 2(s) defines the expression 'total agricultural income'.the act also is broadly, so far as it is material for the present ..... also equally available in respect of the charge, assessment collection and levy of super-tax.before i consider the contentions of the learned counsel, this is a proper stage to advert to the scheme of the agricultural income-tax act. section 2(a) defines the expression 'agricultural income', section 2(b) 'agricultural income-tax, section 2(m) 'person', which will admittedly include also a marumakkathayam tarwad, like the petitioner before .....

Commissioner of Agricultural Income-tax Vs. Elembellery Estate

Court : Kerala

Reported in : [1997]228ITR539(Ker)

..... that the firm had rectified the defect, he was fully justified in directing the grant of registration to the firm.5. the provisions under the agricultural income-tax act, 1950, which are relevant for the registration of the firm and the liability of the minor are section 8 and section 27. rules 2 and 3 of ..... and the same amount as it would be leviable upon and recoverable from the minor and all provisions of the act shall apply accordingly. section 27 provides that application may be made to the agricultural income-tax officer on behalf of any firm constituted under an instrument of partnership specifying the individual shares of the partners for registration ..... the agricultural income-tax rules, 1951, also deal with the procedure for registration of firms. subsection (1)(a) of section 8 provides that in the case of agricultural income taxable under this act, which the guardian is entitled to receive on behalf of a minor, the .....

Commissioner of Agricultural Income-tax, Kerala Vs. Amalgamated Coffee ...

Court : Kerala

Reported in : [1962]45ITR348(Ker)

m. s. menon j. - this is an application by the commissioner of agricultural income-tax, kerala, under section 54(1) of the madras plantations agricultural income-tax act, 1955, questioning the correctness of the order of the agricultural income-tax appellate tribunal, trivandrum, in agricultural income-tax appeal no. 33 of 1959. the assessee is the amalgamated coffee estates limited ..... of the indian income-tax act, 1922, and section 16(2) to section 22(2) of that act. all the decision cited before us - except commissioner of agricultural income-tax v. sultan ali gharami, a case under the bengal agricultural income-tax act, 1944 - arose under sections 34 and 22(2) of the indian income-tax act, 1922.the ..... further, and we hold that the reassessment of the assessee in pursuance of the defective notice issued under section 35 of the madras plantations agricultural income-tax act, 1955, is - in the words of the supreme court in the extract given above - 'illegal and void'.the only further question .....

Oil Palm India Limited, Represented by Its Managing Director Vs. Assit ...

Court : Kerala

..... reopening of the assessments for the years 1997-98 to 2001-02 the income tax department proceeded to make regular assessments under the income tax act for subsequent years also on that part of the income which is business income from palm oil applying rule 7 ..... the income tax act proposed to reopen the assessments completed under the act for bringing to tax, business income from palm oil for the assessment years 1997-98 to 2001-02. however for these years also the petitioner following the practice for the 35 years prior to that filed returns under the agricultural income tax act and remitted tax on income treating the entire income from the sale of palm oil as agricultural income. after .....

Commissioner of Income-tax Vs. Alanickal Co. Ltd.

Court : Kerala

Reported in : (1986)52CTR(Ker)247; [1986]158ITR630(Ker)

..... from sale of teak trees cut and removed for the purpose of planting the area with rubber trees could be brought to tax under the agricultural income-tax act. the court pointed out that so long as the trees remain uncut, they form part of the land on which they stand and the sale of trees cut and removed ..... rubber estate sold by the assessee, it has to be shown that such trees constitute a capital asset within the meaning of the term in section 2(14) of the income-tax act, agricultural land in rural areas continues to be excluded from the definition of ' capital asset '. the estate sold by the assessee is in a rural area and the revenue has no ..... once and for all affect the capital structure. these decisions of the supreme court do not appear to have been noticed by this court in clen leven estates ltd. v. cit .....

Malankara Rubber and Produce Co. Ltd. Vs. Commissioner of Agricultural ...

Court : Kerala

Reported in : [1993]203ITR226(Ker)

..... selling rubber at its malankara rubber estate at thodupuzha. the petitioner is an assessee to agricultural income-tax under the agricultural income-tax act, 1950 (for short, 'the agrl. i. t. act'). for the assessment year 1981-82, the petitioner was assessed under the agricultural income-tax act by order dated december 5, 1983, copy of which is annexure-a. the ..... commr. of agrl. i. t. : [1993]200itr238(ker) . the former was a case where the order under section 34 of the agricultural income-tax act passed by the commissioner of agricultural income-tax after a lapse of about ten years was challenged on the ground that the same is irrational and unreasonable. after holding that the reopening of ..... account also, the order cannot be supported. we have already found that the compensation being a capital receipt is not amenable for taxation under the agricultural income-tax act. on that point itself, the revision has to be allowed and the impugned order has to be set aside. in that view, it is .....

High Land Produces Co. Ltd. and anr. and Midland Rubber and Produce Co ...

Court : Kerala

Reported in : [1984]148ITR746(Ker)

..... is whether the agricultural income-tax officer, making an assessment of agricultural income under the kerala agricultural income-tax act is bound to accept the assessment of the income which has already been made by the central income-tax authorities under rule 24 of the income-tax rules, 1922, read with section 10 of the indian income-tax act, 1922, or under rule 8 of the income-tax rules, 1962, read with sections 28 - 44 of the income-tax act, 1961. we ..... (a) the explanation to section 2(a)(2) of the kerala agricultural income-tax act adopts this rule of computation, and (b) the balance 60 per cent. of the income so computed is agricultural income within the meaning of the central income-tax act, and the constitution. the agricultural income taxable under the kerala act is 60 per cent. of the income so computed after deducting therefrom the allowances authorised by section 5 of .....

Thyaka Trust Vs. State of Kerala and anr.

Court : Kerala

Reported in : (1999)152CTR(Ker)63; [1999]236ITR185(Ker)

..... the petitioner-trust to issue a notification to the effect that donations paid to them are eligible for deduction under section 9(2) of the agricultural income-tax act, is not acceptable to government. the reason for such rejection is explained only in the counter-affidavit filed on behalf of the respondents. the ..... kallarackal buildings, miss east road, kottayam. 8. sri ramesh cheriyan john, learned counsel appearing for the petitioner, submitted that section 9(2) of the agricultural income-tax act. 1991, contemplates notification by the government of a trust, institution or fund established for charitable purposes for availing of the benefit of the said sub-section ..... the petitioner has also sought for a direction to the respondents to allow the petitioner the benefit of notification contemplated under section 9(2) of the agricultural income-tax act as claimed in the petition. 5. the petitioner's case is that the petitioner is a charitable institution established for the benefit of the poor .....

K. Bhuvanendran and ors. Vs. Commissioner of Agricultural Income-tax

Court : Kerala

Reported in : [1974]94ITR139(Ker)

..... us, the matter is a little more complicated because there is no provision either in the agricultural income-tax act, 1960, or the rules framed thereunder or for that matter in the kerala agricultural income-tax appellate tribunal regulations, 1965, enabling the agricultural income-tax tribunal to grant leave to raise grounds at the hearing which had not been mentioned in the ..... yielding acres. ' 4. the assessees objected to this procedure and sought reference which has been made by the tribunal under section 60(1) of the agricultural income-tax act, 1950. 5. it is implicit and evident from the question referred that the tribunal had adjudicated upon a question not raised in the grounds of appeal ..... grounds of appeal. it is clear from section 32(5) of the agricultural income-tax act, 1950, that the power of the appellate authority is only to 'pass such orders thereon'. similar provisions have been the subject-matter of judicial .....