Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 20 power to make provisional assessment in advance of regular assessment Page 1 of about 111 results (0.122 seconds)

Consolidated Coffee Ltd. Vs. Agricultural Income-tax Officer and Anoth ...

Court : Karnataka

Reported in : [1994]206ITR710(KAR); [1994]206ITR710(Karn); 1994(38)KarLJ187

..... auditor and a few other documents. the first respondent who is the assessing authority decided to make a provisional assessment under section 20 of the karnataka agricultural income-tax act, 1957 ('the act', for short) while considering the return filed by the petitioner. in the process, the first respondent thought it fit to issue a proposition notice ..... of mysore : [1971]81itr509(kar) , a bench of this court applied the above ratio to section 20 of the act. in the said case, certain deductions claimed by the assessee were not permitted by the agricultural income-tax officer under section 20. this order was set aside by this court and the bench pointed out (at page 510) ..... that :'..... the scheme of section 20(1) of the act being similar to section 141 of the income-tax act, 1961, the assessing authority has power only to .....

Swarmal Choudhury Vs. Commercial Tax Officer and ors.

Court : Kolkata

Reported in : [1988]71STC404(Cal)

..... reported in : [1971]81itr509(kar) , the mysore high court considered section 20(1) of the mysore agricultural income-tax act, 1957 which is in pan materia with section 141 of the income-tax act, 1961. it was held in that case that under section 20(1) of the mysore act the assessing authority has power only to call upon the assessee to pay ..... in the regular assessments were in excess of those returned by it. appeals were pending against the orders of assessment. the income-tax officer made a provisional assessment on the company under section 141 of the income-tax act, 1961, recomputing the aggregate losses of earlier years on the basis of the computations in the regular assessments for the ..... tax provisionally on what he admits as his taxable income.23. in my judgment rule 27aa(2)(c) .....

P.V. Balakrishnan Nair and ors. Vs. Deputy Commissioner of Agrl. Incom ...

Court : Kerala

Reported in : [1993]204ITR567(Ker)

..... 1. whether the commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the commissioner was right in holding that the proceedings evidenced by the earlier revision order in ait rp 13, 14, 15/68 ..... the deputy commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the deputy commissioner was right in holding that the proceedings evidenced by annexure b did not preclude his comingto the conclusion that ..... the deputy commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the deputy commissioner was right in holding that the proceeding evidenced by annexure b did not preclude his coming to the conclusion .....

Assam Company Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... act authorising the agricultural income-tax officer to disregard the computation of tea income made by the central income-tax authority acting under the central income-tax act and that the agricultural income-tax officer in making the assessment of agricultural income was bound to accept the computation of tea income already made by the central income-tax authority. in the said case, the supreme court, however, observed that under some acts and rules including the assam agricultural income-tax act and rules, the agricultural income-tax .....

Commissioner of Income Tax Vs. Mahendra Mills

Court : Supreme Court of India

Reported in : (2000)159CTR(SC)381; [2000]243ITR56(SC); JT2000(3)SC405; 2000(2)SCALE384; (2000)3SCC615; [2000]2SCR465

..... depreciation to which it is entitled, because rule 4(1) of the tamil nadu agricultural income-tax rules, 1955, refers to the rates prescribed in the income-tax act for calculating the rate of depreciation to be arrived at under section 5(f) of the tamil nadu agricultural income-tax act, 1955. under rule 5 of the income-tax rules, 1962, read with appendix i thereto, buildings are classified into four categories ..... the claim in the revised return. 37. in hopeville estate v. state of tamil nadu high court struck somewhat a different note. it was a case under the tamil nadu agricultural income-tax act, 1955. the assessee had claimed depreciation on the value of the tank said to have been constructed for the use of the workers, in the computation of the .....

Bithal Das Vs. State of U.P.

Court : Allahabad

Reported in : AIR1956All156; [1956]30ITR647(All)

..... groups of members in definite portions'. unless the property is so divided a family is held to continue as undivided.the provisions of the u. p. agricultural income-tax act do not appear to impose any such condition. learned counsel argued that if a coparcenary ceased to be in existence because of the unequivocal expression of ..... fully convex-sant with the procedure;5. the second contention was that the assessees had ceased to constitute a joint hindu family within the meaning of the agricultural income-tax act. their case was that a separation had ' been orally effected in june 1948, and that as evidence thereof a partnership deed had been executed on 7 ..... the matterit can be said that an argument that there wasno material to sustain the finding cannot be ruledout. 16. in the u. p. agricultural income-tax act, 1948, section 3 makes every 'person' liable to tax. 'person' has been defined in section 2 (11) as including, among others, an 'undivided hindu family'. this 'undivided. hindu family' .....

Assam Frontier Tea Ltd. Vs. Assistant Commissioner of Taxes and ors.

Court : Guwahati

..... regarded as agricultural income liable to be taxed under the assam agricultural income-tax act, 1939. rule 5 of the assa-m agricultural income-tax rules, 1939, according to dr. saraf lays down that in respect of the agricultural income from tea grown and manufactured by the seller in the state of assam, the portion of net income worked out under the income-tax act and left unassessed being agricultural income shall be assessed under the assam agricultural income-tax act, 1939 ..... . it also provides that while assessing such income under the agricultural income-tax act, 1939, deduction should be allowed for the expenditure allowable under the state act and the rules made thereunder so far they have not been allowed .....

Anglo American Direct Tea Trading Co. Ltd. Vs. Commissioner of Agricul ...

Court : Supreme Court of India

Reported in : AIR1968SC1213; [1968]69ITR667(SC); [1968]2SCR745

..... 25(5) of the bengal agricultural income-tax act, 1944, and rules 7 and 8 of the bengal agricultural income-tax rules, 1944, (b) s. 8 of the mysore agricultural income-tax act, 1957 and rule 6 of the mysore agricultural income-tax rules, 1957, (c) s. 8 of the coorg agricultural income-tax act, 1951, (d) the second proviso to s. 8 of the assam agricultural income-tax act, 1939 and rule 5 of the assam agricultural income-tax rules, 1939, (e) explanation 1 ..... under the agricultural income-tax act '. following its earlier decision in commissioner of agricultural income-tax, kerala v. perunad plantations ltd. : [1965]56itr193(ker) , the high court held that the agricultural income-tax officer was not obliged to accept the computation of the tea income made by the income-tax officer acting under the income-tax act, and it was open to him to compute the income independently applying the relevant provisions of the income-tax act and the agricultural income-tax act. from these .....

Achamma George Vs. Inspecting Assistant Commissioner and anr.

Court : Kerala

Reported in : (1989)79CTR(Ker)205; [1989]180ITR57(Ker)

..... could be traced cautiously so as to watch the junction at which the conclusion is set in.27. the agricultural income-tax act, 1950, was initially intended to have territorial application over the former travancore-cochin portion of the state. the travancore-cochin agricultural income-tax (amendment) act, as the act was originally named soon after it had been framed, was itself an attempt at effecting uniformity in relation ..... are sections 9(2)(a)(i), 10(1)(d) and 18(5)(a) of the agricultural income-tax act, 1950. they read :'9. income from settlement, disposition, etc.--... (2) in computing the total agricultural income of any individual for the purpose of assessment, there shall be included (a) so much of the agricultural income of a wife or minor child of such individual as arises directly or indirectly- (i .....

R.N. Veerappan and ors. Vs. State of Tamilnadu

Court : Chennai

Reported in : [2010]322ITR662(Mad)

..... not ipso facto constitute them as an association of individuals within the special meaning given to that term for the purpose of assessment under the agricultural income-tax act.14. the commissioner has exercised the power under section 34 to revise the earlier orders of assessment only on the ground that the properties ..... essential ingredients to constitute 'association of persons', among the petitioner and two others, before initiating suo motu proceedings under section 34 of the tamil nadu agricultural income-tax act, 1955?2. whether on the facts and in the circumstances of the case, the commissioner was justified in initiating proceedings under section 34 by ..... suo motu revising the earlier order of the assessing authority passed under section 65 of the act, by invoking the provision of section 34 of the tamil nadu agricultural income-tax act, 1955 (for short 'the act'). in these tax case revisions, the petitioners have raised the following substantial questions of law:1. whether on the .....