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) .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1958Cal585
..... rational basis. unlike the word 'income' as used in the indian income-tax act, income under the agricultural income-tax act is said to be the actual income which is received by the assessee. reference is made to section 4 of the act which defines the total agricultural income of an assessee and which comprises all agricultural income derived from land situated within west ..... from this view and held that the assessee's share of the estimated yield should not be taken as his receipt, because the agricultural income-tax act purports to tax all income on a receipt basis and therefore it was only on the paddy actually collected by the assessee that he was liable to be assessed ..... that only casual labourers or labourers specifically hired for the purpose were contemplated. i think, however, that theword, 'labourers', as used in the agricultural income tax act, carries a wider meaning and includes bargadars and other crop-sharers who are not tenants. that meaning is in accord with the concept of a .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1953Cal344,[1952]21ITR258(Cal)
..... of the ekrarnamas (agreements), the money received by the assessee on account of sale of jungle woods in his zemindary can be treated as agricultural income, assessable under the bengal agricultural income-tax act, 1944?' 4. in spite of the wide terms in which the question has been framed, i think we are not required, in the ..... 16-5-1948, in which the question was whether selamis or premia received for the settlement of waste lands or abandoned holdings, were agricultural income within the meaning of the assam agricultural income-tax act and their lordships remanded the case for further findings as to certain matters. i do not think that the receipts with which we ..... . p. (1945) 13 itr 74 . in the matter of ram prasad 52 all 419 and --'kamakshya narain singh v. commissioner of income-tax', b. & o. : [1946]14itr673(patna) pat, and under the assam agricultural income-tax act in the case of -- 'jyotirindra narayan v. state of assam . in each case the answer was that the receipts were not capital .....
Tag this Judgment!Court : Kolkata
Reported in : [1966]59ITR531(Cal)
..... the assessee submitted a return and claimed a deduction under the bihar agricultural income-tax act. the deduction was allowed by the income-tax officer on december 28, 1945, in respect of the assessment year 1944-45. on march 22, 1946, the income-tax officer issued a notice under section 26 of the bihar agricultural income-tax act that some agricultural income escaped assessment and thereafter a supplementary order was passed. section 26 of ..... be said to have escaped assessment. the language of section 26 of the bihar agricultural income-tax act was that if for any reason an agricultural income chargeable to agricultural income-tax escaped assessment for any definite year the agricultural income-tax officer might proceed to assess such income. the words 'any reason' were held to be of wide import to dispense with the conditions laid down in section 34 of the indian .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (2003)87ITD457(Kol.)
..... at the time of assessment under the provisions of agricultural income-tax act of the relevant state. it would thus be relevant to refer to the bengal agricultural income-tax act, 1944 which reads as under:- 8. computation of tax on mixed incomes - (1) in the case of income which is partially agricultural income assessable under this act and partially income chargeable under the [head of income "business" or "profits and gains of business or profession ..... ", as the case may be, under the enactments relating to indian income tax], agricultural income-tax shall be payable by an assessee .....
Tag this Judgment!Court : Kolkata
Reported in : [1972]84ITR340(Cal)
..... income-tax act.6. as under the constitution, parliament is not competent to levy tax on agricultural income, both the indian income-tax act and the state agricultural income-tax act provide for exclusion of such income from assessment under the central act and for its assessment under the relevant state act. the definition of agricultural income under the indian income-tax act is the same as that under this act. section 3 of the act, which is the charging section, provides that agricultural income-tax ..... court in anglo-american direct tea trading co. ltd. v. commissioner of agricultural income-tax, : [1968]69itr667(sc) . there one of the contentions raised was whether the agricultural income-tax officer could make the assessment under the kerala agricultural income-tax act without accepting the assessment already made by the central income-tax authorities under rule 8 of the income-tax rules. the supreme court said that it thought that he was bound to .....
Tag this Judgment!Court : Kolkata
Reported in : 80CWN404,[1978]112ITR878(Cal)
..... provisions of the bengal agricultural income-tax act. there seems to be a lacuna in the bengal agricultural income-tax act. the act should have provided power to revise the order of assessment by the agricultural income-tax officer consequent upon the appellate or revisional order passed under the scheme of indian income-tax act because the taxability under the bengal agricultural income-tax act, 1944, depends upon the computation of income made under the indian income-tax act. when there is ..... variation of such computation under the scheme of the indian income-tax act, provision should have been made in the bengal agricultural income-tax act, 1944, for altering such assessment or determination of liability under the bengal agricultural income-tax act. such provision obviously has not .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1954Cal555,57CWN287
..... to question no. 2 must therefore be that the sum of rs. 7934/- received by the assessee as selami for settlement of agricultural holdings is not agricultural income within the meaning of the assam agricultural income-tax act.17. in the above view it is not necessary to express our opinion on a point which cropped up towards the close of ..... assessee as salami for settlement of agricultural holdings is agricultural income within the meaning of section (25 (a) (1) of the said assam agricultural income-tax act?'5. the reference was heard by a bench of this court and by a judgment dated 12-4-1945, ..... occupation by a particular tenant but where the period of occupation is not ascertainable as no written leases are given is agricultural income within the meaning of section 2 (a) (1) of the said assam agricultural income-tax act? 2. whether in view of the facts and circumstances of the case the sum of rs. 7934/-received by the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal490
..... nothing either in section 25(3) or in the observations of the supreme court relied on by mr. sen to warrant the contention that an assessee under the bengal agricultural income-tax act is entitled either to be present at the time an orderfor his assessment is made or at least entitled to be informed of the date when the order will be ..... on a later date. the assessment year being the year 1947-48, the 31st of march, 1952, would be the last date under section 38(2) of the bengal agricultural income-tax act, on which the assessment order could be made, if it was to be made within the period of limitation. it appeared from the order-sheet that there was an order ..... of the assessee or the production of any evidence by him that the return was correct and complete. section 25(1) of the bengal agricultural income-tax act is thus out of the way. this was a case where the income-tax officer called for evidence and heard it and the contention is that if he did so, section 25(3) was attracted and under .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1954Cal468,[1952]22ITR131(Cal)
..... question came up on any previous occasion, either under the income-tax act or under the bengal agricultural income-tax act under which it has now arisen.2. the present reference is by the agricultural income-tax appellate tribunal and arises out of the following simple facts.in respect of his agricultural income for the accounting year, 1943-44, an assessment order was ..... appeal and the tribunal has referred the following question of law:'whether an order, purporting to have been made under section 34(2) of the bengal agricultural income-tax act, refusing to admit an appeal on the ground that it was not presented within the period of limitation, there being, in the opinion of the ..... being assumed and apparently admitted.7. the provisions of law which are relevant to the question referred are sections 34, 35 and 36 of the bengal agricultural income-tax act.section 34(1) provides for an appeal from, 'inter alia', an order of assessment made under section 25 and sub-section (2) of the section .....
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