Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 21 cancellation of assessment in certain cases Page 6 of about 939 results (0.156 seconds)

George Oommen Vs. Commissioner of Agricultural Income-tax, KeralA.

Court : Kerala

Reported in : [1964]52ITR977(Ker)

..... declared 'judicial proceedings' within the meaning of sections 193 and 228 of the penal code. section 18(3) of the agricultural income-tax act (corresponding to section 23(3) of the income-tax act) direct :'...... the agricultural income-tax officer, after considering such evidence as such person (the assessee) may produce (in support of the return) and such other ..... of such judicial proceedings have to be observed before the result is arrived at.'section 38 of the agricultural income-tax act (corresponding to section 37 of the indian income-tax act, 1922), has conferred on income-tax officers the powers of a civil court to enforce the attendance of any person and examine him on oath ..... disposal.'the applications, one in respect of each year, requesting five questions to be referred to the high court under section 60 of the agricultural income-tax act were rejected by the commissioner. the assessee then moved o.p. nos. 1203 and 1204 of 1959 to compel references; and thereupon this court .....

Maharajadhiraja Bahadur of Darbhanga Vs. Commissioner of Agricultural ...

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 .....

Bidhu Bhusan Sarcar (Deceased) Vs. Commissioner of Income-tax, Calcutt ...

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 .....

M.S.P. Raja and anr. Vs. Commissioner of Income-tax

Court : Chennai

Reported in : [1976]105ITR295(Mad)

..... applicable to such a case is different from the principle applicable to a case where the income is outside the purview of the income-tax act itself. in fact, agricultural income is not something which is otherwise assessable to tax under the income-tax act but which was exempted from payment of such a tax. agricultural income is so wholly outside the scope of the legislative power that the exemption thereof set out ..... in section 10(1) of the income-tax act, 1961, can only be taken to be a clarificatory provision. even .....

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 .....

Godavari Sugar Mills Ltd. Vs. State of Maharashtra

Court : Mumbai

Reported in : 2004(1)MhLj761

..... .o. v. h.n.s. iyengar reported in : [1962]44itr437(sc) as the said decision pertained to the interpretation of the provisions contained in the income tax act, 1961 and not with reference to the provisions contained in the agricultural income tax act, 1962. according to mr. joshi, in the case of h.n.s. iyengar (supra), the apex court was concerned with the interpretations of the ..... of bad debt written off in the year in question.14. the submissions made on behalf of the assessee cannot be accepted for more than one reason. firstly, the maharashtra agricultural income tax act, 1962 itself was brought into force with effect from 1st april, 1962, as such any expenditure incurred prior to 1st april, 1962 cannot be said to be allowable unless specifically .....

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 .....

Joharmal Murlidhar and Co. Vs. Agricultural Income-tax Officer, Assam ...

Court : Supreme Court of India

Reported in : AIR1970SC1980; [1971]79ITR6(SC); (1970)3SCC331

..... tea seed estate and (2) mahadeobari tea estate. the dispute in this case is as to the extent of the liability of the appellant to pay the agricultural income-tax under the assam agricultural income-tax act, for the assessment years 1954-55, 1955-56, 1956-57 and 1957-58. the assessee submitted its returns in due course but thereafter it failed to ..... produce its income-tax assessment orders on the basis of which the agricultural income-tax payable by the assessee had to be determined. hence the assessing officer assessed the appellant under section 20(4) of the assam agricultural income-tax act. in other words he assessed the assessee on the basis of best judgment ..... .98 pies in the rupee ... rs. 39,771/29 np. issue d. n. and challan (s) g. b. philip 4-5-61. agricultural income-tax officer, assam, shillong.6. the assessment orders made for the other years are more or less similarly worded. 7. prima facie the order appears to be .....

P. K. Syam Vs. State of Assam and Others.

Court : Guwahati

..... this application under article 226 of the constitution of india the petitioner has challenged the orders of assessment dated may 27, 1971, passed by the agricultural income-tax officer, assam, gauhati, under section 20(4) of the assam agricultural income-tax act, 1939, for the assessment years 1959-60, 1960-61 and 1961-62, and the demand notices issued and the recovery proceedings started in pursuance thereof ..... have not been allowed under the indian income-tax act, in computing the net income from the entire operation :provided that the computation made by the indian income-tax officer shall ordinarily be accepted by the assam agricultural income-tax officer who may, for his satisfaction under section 20 of the assam agricultural income-tax act, obtain further details from the assessee or from the indian income-tax officer, but shall not without the previous .....

P.K. Syam Vs. State of Assam and ors.

Court : Guwahati

..... , that is to say- (1) 'agricultural income' means agricultural income as denned for thepurposes of the enactments relating to indian income-tax.' thus, it is found that 60 per cent. of the tax determined under the income-tax act is to be treated as agricultural income-tax from which allowable deductions are to be made.10. in the form of the return to be submitted under the agricultural income-tax act, column 3 of schedule c is ..... this application under article 226 of the constitution of india the petitioner has challenged the orders of assessment dated may 27, 1971, passed by the agricultural income-tax officer, assam, gauhati, under section 20(4) of the assam agricultural income-tax act, 1939, for the assessment years 1959-60, 1960-61 and 1961-62, and the demand notices issued and the recovery proceedings started in pursuance thereof .....