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Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 21 cancellation of assessment in certain cases Sorted by: recent Court: karnataka Page 1 of about 470 results (0.126 seconds)

Jul 26 2024 (HC)

Sri Krishna Reddy M Vs. Smt N Sharadamma

Court : Karnataka

..... contractor. complainant is an agriculturist by profession. it is stated that, from the said agriculture, the complainant gets income of rupees seven to eight lakhs per year. even the children of the complainant are also doing agriculture. he is not an income tax assesse. he has studied upto 10th standard. according to him, the sister of ..... judgment of this court as well the judgments of the hon'ble apex court, where these aspects have been considered and elaborated.37. chapter -xiii of ni act 1881 contains a heading, "special rules of evidence" section 118 provides for presumption as to negotiable instruments. it reads as under:"118. presumptions as to ..... complainant-appellant being aggrieved by the judgment of acquittal of accused- respondent for the offence punishable under section 138 of the negotiable instrument (in short `the act') passed in c.c.no.4696 of 2010 dated 20th november 2014 by the xxiii additional chief metropolitan magistrate, nrupathunga road, bengaluru city.2. parties .....

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Jun 28 2024 (HC)

Mr. E.d. Prasad Vs. State Of Karnataka

Court : Karnataka

..... considered. 5 as susheela received a sum of rs. 3243 from kgid policy and bonus , as suitable documents were produced , it was considered. as manjula received an agricultural income of rs. 375000 from 6 k.v. nagendra through cheque of rs. 300000 and cash of rs. 75000 as there is document for only rs. 300000 which is ..... expenditure. according to him, burden is on the accused. to prove his defence, accused has not lead any evidence. even the income of a government employee has to be declared under the provisions of income tax act and also under the karnataka civil services (conduct) rules, 1966. he submits that, there are no grounds to interfere into the impugned ..... suggestion that the entire sale proceeds of a house situated at lashkar mohalla was retained by susheela. he admits that, he has not enquired with regard to the agricultural income earned by manjula and narendra to the extent of rs.75,000/-. he denied other suggestions about the savings made by the accused and his family members. .....

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Apr 02 2024 (HC)

Vijay Industries Vs. The State Of Karnataka

Court : Karnataka Dharwad

..... income tax (2021) 7 scc90 13. we have given our anxious consideration to the rival submissions and perused the material on record.14. the following points arise for consideration in the present appeals:- (i) whether the expression any private market contained in the 4th proviso to sub-section (2) of section 65 of the karnataka agricultural produce marketing (regulation and development) act ..... , resources with supportive documents, bank statements, income tax returns, list of permanent assets and liabilities, memorandum and articles of association if it is a company and other documents showing the credibility of the applicant for direct purchase of notified agricultural produce from agriculturists, producer-seller. (iii ..... and avoiding delay in payment to farmers. in this direction it is necessary to carry out certain amendments to karnataka agricultural produce marketing (regulation and development) act, 1966. hence, the bill. [l.a. bill no.11 of 2013, file no.samvyashae 41 shasana 2013]. .....

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Apr 02 2024 (HC)

M/s Thungabhadra Ginning And Vs. Teh Secretary,

Court : Karnataka Dharwad

..... income tax (2021) 7 scc90 13. we have given our anxious consideration to the rival submissions and perused the material on record.14. the following points arise for consideration in the present appeals:- (i) whether the expression any private market contained in the 4th proviso to sub-section (2) of section 65 of the karnataka agricultural produce marketing (regulation and development) act ..... , resources with supportive documents, bank statements, income tax returns, list of permanent assets and liabilities, memorandum and articles of association if it is a company and other documents showing the credibility of the applicant for direct purchase of notified agricultural produce from agriculturists, producer-seller. (iii ..... and avoiding delay in payment to farmers. in this direction it is necessary to carry out certain amendments to karnataka agricultural produce marketing (regulation and development) act, 1966. hence, the bill. [l.a. bill no.11 of 2013, file no.samvyashae 41 shasana 2013]. .....

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Mar 01 2024 (HC)

Jayashree Vs. Mahaningappa And Ors

Court : Karnataka Kalaburagi

..... whole body functional disability, considering the profession carried on by the claimant. it is further submitted that the disability suffered would deprive the claimant to continue her profession. income tax returns are at ex.p-31 to 33 for - 6 - nc:2024. khc-k:1887-db mfa no.202275 of 2023 the assessment years 2016-17, ..... math jewargi, dist: kalaburagi-585310.-. 2 - nc:2024. khc-k:1887-db mfa no.202275 of 2023 3. sri.bheemaraya, s/o dawanna ryavnoor, age:47. years, occ:agriculture, r/o kellur, r/o jewargi, dist: kalaburagi-585303.4. the divisional manager, reliance general insurance co.ltd., 3rd floor asian plaza, timmapur circle, main road, kalaburagi-585101 ..... . respondents (by smt. preeti patil melkundi, advocate for r4; vide order dated2610.2023 notice to r1 to r3 dispensed with) this mfa is filed under section1731) of mv act, praying to allow the appeal by modifying the judgment and award dated1711.2022, passed by the ii addl. senior civil judge & mact at kalaburagi, in mvc no.1138 .....

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Oct 19 2023 (HC)

Sri D K Shivakumar Vs. Central Bureau Of Investigation

Court : Karnataka

..... the source of funds in the assessment year 7 2018-19, which was filed subsequently. the income tax authorities initiated proceedings for evading payment of tax under the income tax act. it is further submitted that income tax department filed complaints before the special court for economic offences under section 200 cr.p.c. for ..... .8,59,69,100/- out of which rs.41,00,000/- were recovered from the petitioner. subsequently, the income tax authorities registered a complaint against the petitioner under the income tax act in spl.c.no.759/2018 and on the basis of the said offence, the enforcement directorate (ed) registered ..... he hails from agricultural background, his entire family was also involved in agricultural activities and development of the lands and generated substantial wealth from his successive businesses, in various fields including the education field. the petitioner further contended during several decades being income tax assessee and has been filing income tax returns without .....

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Oct 09 2023 (HC)

Sharanappa S/o Basappa Matur Vs. Mohammad Ali S/o Dawalsab Chittaragi ...

Court : Karnataka Kalaburagi

..... it returns and exs.p26 to p28 - statements of total income.36. on perusal of ex.p8 it shows that the complainant own an agriculture land bearing survey no.438/2, measuring 10 acres at nalvathwada village, muddebihal taluk and as per ex.p11 the complainant paid income-tax for a sum of rs.20,210/- for the year 2012 ..... of its judgment that, the trial court completely overlooked the provisions and failed to appreciate the statutory presumption drawn under sections 118 and 139 of n.i. act. the statute mandates that once the signature of an accused on the cheque is established, then these reverse onus clauses become operative. in such a situation, ..... no capacity to lend loan and the amount due is not legally recoverable debt, accordingly, acquitted the accused without drawing presumption available under section 139 of n.i. act. it is contended that, the complainant has discharged initial burden casted upon him, but, the accused has not discharged the burden. the trial court has wrongly held .....

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Aug 18 2023 (HC)

Smt.naajukama And Ors Vs. Subaschandra And Anr

Court : Karnataka Kalaburagi

..... sum of rs.200/- towards income tax. the income of the deceased was rounded off up to rs.18,200/-. we find no error in the reasons recorded by the tribunal in arriving at the income of the deceased. though the claimants have contended that the deceased was also earning rs.2,00,000/- by doing agricultural work, the tribunal has rightly ..... (smt) and others vs. delhi transport corporation and another3, as affirmed in the case of reshma kumari and others vs. madan mohan and another4.19. the motor vehicles act, 1988, in the matter of awarding compensation, being a beneficial legislation for the benefit of the victims and members of their family, the courts shall have to compute compensation, ..... patil melkundi, advocate for r2; v/o dtd. 03.07.2019 notice to r1 is dispensed with) this appeal is filed under section173(1) of the motor vehicle act, praying to modify the judgment and award dated2107.2017 passed by the court of iv addl. district judge & mact-xiii, vijayapura in mvc.no.1735/2015 and award .....

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Jul 26 2023 (HC)

Abida Begum W/o Khaja Hussain Vs. Mohd. Ismail And Ors

Court : Karnataka Kalaburagi

..... own any property, the column has been filled by putting "hyphen" in the column in respect of the properties of the wife. insofar as the income tax returns are concerned, the return filed for the year 2006-07 which was the previous assessment year was mentioned, as also the pan number was given ..... o naikal village, tq: wadagera, dist. yadgiri ... petitioner (by sri. v.k. nayak., advocate) and:1. mohd. ismail s/o mahiboobsab chatnalli, aged about46years, occ. agriculture, r/o naikal village, tq: wadagera, dist. yadgiri2. the deputy commissioner and district election officer, yadgiri dist.yadgiri-585201 3 . the tahasildar and the taluka election officer, wadgera ..... [krishnamoorthy v. sivakumar, (2015) 3 scc467: (2015) 2 scc (cri) 359 : air2015sc1921 . it was a case arising under the tamil nadu panchayats act, 1994. a notification was issued by the state election commission stipulating that every candidate at an election to any panchayat is required to disclose information, inter alia, whether .....

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Jun 19 2023 (HC)

Mr Shivapal Vs. Mr V Ramprasad

Court : Karnataka

..... 43 of 1961) on an yearly total income of not less than rupees twenty five lakhs for five consecutive years shall be deemed to have an average annual income of not less than rupees twenty five lakhs from sources other than agricultural lands. (3) every ..... agricultural land on any day if such person or family or joint family had an average annual income of not less than rupees twenty five lakhs from such sources during a period of five consecutive years preceding such day. 17 explanation. a person who or a family or a joint family which has been assessed to income tax under the income tax act, 1961 (central act ..... ) on and from the commencement of the karnataka land reforms (amendment) act, 2015, no person who or a family or a joint family which has an assured annual income of not less than rupees twenty five from sources other than agricultural lands shall be entitled to acquire any land whether as land owner, landlord .....

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