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 14 of about 470 results (0.109 seconds)

R. Adhikesavulu Naidu and Others Vs. State of Karnataka and Others

Court : Karnataka

..... public dissatisfaction becomes equally inevitable when the overhead is excessive or not fairly distributed. to the man who, after years of honest and useful work, is left by income tax without means of providing for his old age or his family, justice holmes dictum would be more quotable than convincing. 9. the celebrated author writing an introduction ..... of only 17 days, has really shocked and surprised this court at the breakneck speed with which the special deputy commissioner has acted for doing the impossible i.e., granting permission of notified lands for non-agricultural purpose, in favour of the original landowners. 6. sri c. krishne gowda, who is the architect of the order ..... want of passing of an award by the special land acquisition officer to be converted for non-agricultural use, in terms of the order dated 20-2-2004 passed under the provisions of section 95 of the karnataka land revenue act. 5. the dates i.e., the filing of application for such conversion and the passing .....

Sri R Adhikesavulu Naidu Son of Sri. R. Krishnama Maldi. and ors. Vs. ...

Court : Karnataka

..... public dissatisfaction becomes equally inevitable when the overhead is excessive or not fairly distributed. to the man who, after years of honest and useful work, is left by income tax without means of providing for his old age or his family. justice holmes' dictum would be more quotable than convincing." 9. the celebrated author writing an introduction to ..... of only 17 days, has really shocked and surprised this court at the breakneck speed with which the special deputy commissioner has acted for doing the impossible i.e. granting permission of notified lands for non agricultural purpose, in favour of the original land owners. 6. sri c krishne gowda, who is the architect of the order ..... want of passing of an award by the special land acquisition officer to be converted for non-agricultural use, in terms of the order dated 20-2-2004 passed under the provisions of section 95 of the kamataka land revenue act. 5. the dales i.e. the filing of application for such conversion and the passing of .....

The Commissioner of Income-tax Karnataka (Central) Vs. Late Sri H.R. B ...

Court : Karnataka

Reported in : 2012(3)KCCR135(SN)

..... the appeals filed by the revenue were dismissed. 2. late sri h.r. basavaraj was an assessee, search and seizure were conducted under the provisions of section 132 of the income tax act at his residential premises and that of his associates. in the course of the search, receipts, agreements and other documents were found. his statement was recorded as well as of ..... extent of the lands were purchased by mr.joshi out of his own funds and only a part of it from the borrowings from gemini distilleries. the investment in the agricultural lands made by sri h.m. joshi from time to time out of his own funds cannot be construed to be held that these lands were systematically purchased by the .....

The Executive Engineer and Another Vs. Sri Zulfegar Ali

Court : Karnataka Gulbarga

..... jurisdictional fact. absence of such jurisdictional fact results in the invalidation of the reference. for example, even under the income tax act, 1961 as it stood earlier, the income tax officer must have reason to believe escapement of income. this reason to believe is a jurisdictional fact, therefore, writ petitions were maintainable in cases where the high ..... . in jagbir singh v. haryana state agriculture mktg. board, delivering the judgment of this court, one of us (r.m. lodha, j.) ..... in case of violation of requirements u/s. 25(f) of i.d. act, the workman would be entitled to only compensation instead of the reinstatement. the paras 3 and 4 of the decision in jagbir singh vs. haryana state agriculture mktg. board, makes reference to the above observations which is extracted hereunder:- 3 .....

The Commissioner of Customs Vs. M/S. Motorola India Limited

Court : Karnataka

..... being one of those process comes within the ambit of the phraseology employed. it will be observed that section 34 of the income-tax act contemplates four different cases in which the power to assess escaped income has been given. where there has been no assessment at all, the term assessment would be appropriate and where there ..... n.guruswamy (1958 itr vol.34 601) explaining the meaning the word assessment arising under the income tax act has held as under:- total income means the total amount of income, profits and gains computed in the manner laid down in the act, and there are no good reasons why the word assessment occurring in the saving provisions ..... of assessment and therefore, the appeal was maintainable. the question involved therein was whether prawn/shrimp is also fish and liable to export cess under agricultural produce cess act, 1940. in coming to the conclusion they relied on the judgment of the apex court in navin chemicals case wherein an observation was made that .....

Commissioner of Service Tax, Service Tax Vs. M/S. Scott Wilson Kirkpat ...

Court : Karnataka

..... being one of those process comes within the ambit of the phraseology employed. it will be observed that section 34 of the income-tax act contemplates four different cases in which the power to assess escaped income has been give. where there has been no assessment at all, the term assessment would be appropriate and where there ..... .guruswamy [1958 itr vol. 34 601] explaining the meaning the word assessment arising under the income tax act has held as under:- total income means the total amount of income, profits and gains computed in the manner laid down in the act, and there are no good reasons why the word assessment occurring in the saving provisions should ..... of assessment and therefore, the appeal was maintainable. the question involved therein was whether prawn/shrimp is also fish and liable to export cess under agricultural produce cess act 1940. in coming to the conclusion they relied on the judgment of the apex court in navin chemicals case wherein an observation was made that .....

M.D. Nadeem Pasha Vs. State of Karnataka Rep by Its Secretary and Anot ...

Court : Karnataka

..... city municipality into tumkur municipal corporation and in that regard a report with regard to the strength of population, percentage of employment in non-agricultural sector, income and expenditure of the city and other such details were called for and it was tentatively proposed that if certain new areas were included to the existing ..... be deemed to have been made, issued or imposed under the provisions of this act, unless and until it is superseded by any appointment, notification, notice, tax, order, scheme, licence, permission, rule, bye-law or form, made or issued or imposed under this act; (f) all budget estimates, assessment, lists, valuation or measurements made or ..... deemed to have been made, issued or imposed under the provisions of this act unless and until it is superseded by any appointment, notification, notice, tax, order, scheme, licence, permission, rule, bye-law or form made or issued or imposed under this act. (3) with effect from the date of declaration of any area as .....

Shree Renuka Sugars Limited Vs. Union of India Ministry of Consumer Af ...

Court : Karnataka

..... 43 of 1961) on an yearly total income of not less than rupees two lakhs for five consecutive years shall be deemed to have an average annual income of not less than rupees two lakhs from sources other than agricultural lands. (3) every acquisition of ..... agricultural land on any day if such person or family or joint family had an average annual income of not less than rupees two lakhs from such sources during a period of five consecutive years preceding such day. 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 ..... : (air 1955 bom 13) (supra) where that court was concerned with the interpretation of the expression set up as used in section 2 (11) of the income-tax act. that court held: it seems to us that the expression setting up as is defined in the oxford english dictionary, to place on foot or to establish .....

The Asst. Commissioner or Commercial Taxes, Bangalore and Others Vs. M ...

Court : Karnataka

..... 14 and 19(1)(g) of the constitution of india. in this context they relied on a judgment of the apex court in the case of khandige sham bhat vs. agricultural income-tax officer reported in 1963 volume 48 itr sc 1963 at page-26 wherein it was held as under:- it is true taxation law cannot claim immunity from the equality clause ..... and payable by him. this is done by making provisions such as those for advance payment of tax and for self-assessment contained in the income tax act, 1961. this is also what sub-section (3) of section 8 of the act does by requiring that the quarterly tax payable on the basis of a quarterly return required to be furnished by sub-section (2) ..... hear them and then to pass appropriate orders in the light of the observations made above. in this regard it is also necessary to note that in the karnataka sales tax act which was in force for more than 5 decades, a provision similar to section 72(1) did not exist. when this enactment was passed and this provision was given .....

Smt. Kempamma and ors Vs. Sri. M.Ananda S/O. Muniswamy

Court : Karnataka

..... , working in gejjalagere karnataka milk federation factory, drawing salary of ^5.729/- per month and besides that, he was earning a sum of ^3,000/- per month from agriculture and was contributing the entire sum towards the family requirements and on account of his untimely death, the family has become haywire, the wife has lost the life partner, the ..... s case (supra). accordingly, if 50% (3,3.39/-) is added to gross monthly salary of ?6,27y/-. the total monthly income comes to ^9,418/-. out of which, if 100/- is deducted towards professional tax. the net income comes to ?9,318/- per month. from the said sum. since the number of dependents are four. l/4ul has to be deducted ..... and 3 are the children and appellant no.4 is the mother of the deceased late sri. shivamallaiah. they filed the claim petition under section 166 of the motor vehicles act, contending that at about 8:00 a.m, on 13-05-2001, the deceased shivamallaiah met with an accident, while he along with others was travelling in maxi .....