Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 3 charge of agricultural income tax Sorted by: recent Court: punjab and haryana Page 1 of about 78 results (0.086 seconds)

Commissioner of Wealth-tax Vs. Shri Jagdev Inder Singh

Court : Punjab and Haryana

Reported in : (1993)114CTR(P& H)296; [1994]209ITR169(P& H)

..... of the revenue, the following question of law was referred :'whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the agricultural lands of the assessee were covered by the expression 'business premises' as defined in the schedule, part i, paragraph b, rule 1(i) of the wealth-tax act, 1957, and thus exempt from charge of additional wealth-tax ?'2. ..... the instance of the assessee, as reproduced above, counsel for the assessee argued on the basis of the relevant date for determining the value of the premises as defined under section 2(q) of the wealth-tax act as well as while referring to the provisions of section 7(1) of the act that it should be the present value of the assets. ..... the assessee, the following two questions were referred :'(1) whether, on the facts and in the circumstances of the case, the directions of the tribunal to value the agricultural land on the basis of finally determined compensation without any discount and subject to a maximum limit of rs. ..... referred was regarding treating the agricultural land so valued as 'business premises' and thus exempt from charge of additional wealth-tax. ..... on the asking of the revenue as well as the assessee, the income-tax appellate tribunal referred questions of law along with the statement of case ..... of the facts and circumstances of the case, the tribunal was right in refusing to grant exemption under section 5(1)(xviii) on account of land originally received as military grant ?' 3. .....

Commissioner of Wealth-tax Vs. Jagdev Inder Singh

Court : Punjab and Haryana

Reported in : [1991]192ITR557(P& H)

s.s. sodhi, j. 1. the question posed for our determination is :'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal is right in law in holding that the agricultural lands of the assessee were covered by the expression 'business premises' as defined in the schedule, part i, paragraph b, rule 1(i), of the wealth-tax act, 1957, and thus exempt from the charge of additional wealth-tax ?'2. the matter raised here is clearly covered by the decisions of this court in cwt v. hari singh and cwt v. smt. devinder kaur . it may be mentioned that the special leave petition filed against the decision in smt. devinder kaur's case has also since been dismissed by the supreme court (see [1983] 144 itr 12). the other judgment where a similar view has been taken is that of the high court of kerala in cwt v. mrs. sara varghese : [1988]170itr436(ker) .3. the reference is thus answered in the affirmative, in favour of the assessee and against the revenue. this reference is disposed of accordingly. there will be no order as to costs.

Haryana Agro Industries Corporation Limited Vs. State of Haryana and o ...

Court : Punjab and Haryana

Reported in : [2002]125STC18(P& H)

..... state of karnataka [1985] 58 stc 65, a division the bench of karnataka high court interpreted sections 12-a and 21(2) of the karnataka sales tax act, 1957 and held as under :'the revisional power cannot be exercised in respect of a matter which falls within ..... agricultural income-tax and sales tax ..... assessment.where the assessee, a co-operative institution having a sugarcane factory, included harvesting charges incurred in the purchase of sugarcane to the factory, the assessing authority without applying his mind omitted to include those expenses in the taxable turnover, and the deputy commissioner in exercise of his powers under section 21(2) of the karnataka sales tax act set aside the assessment and directed the assessing authority to redo the assessment by including ..... in the purchase turnover, the harvesting charges incurred by the assessee.held, that since the assessing authority did not apply his mind to the disputed turnover, ..... on which the said respondent had proposed revision of assessment orders was that the amount received by the petitioner from hiring and service charges had escaped levy of tax at the hand of assessing authority and not on the ground that those orders were vitiated by any illegality or impropriety. .....

M/S. Subbhash Chander Kamlesh Kumar Vs. State of Punjab and Others

Court : Punjab and Haryana

Reported in : AIR1990P& H259; (1990)98PLR666

..... for these reasons;(a) the whole of the notified market area is too big an area for any effective control and supervision by a particular market committee;(b) section 6(3) read with section 10 of the act requires a licence by a dealer for doing business in the principal market yard or sub-market yard;(c) only sale or purchase of agricultural produce by way of auction taking place in the principal market yard or sub-market yard are within the purview of the rules for purposes of ..... puri's case (air 1980 sc 1008) in the following words:'but taking a reasonable and practical view of the matter and on appreciation of the true picture of justifiable and legal expenditure in relation to the market fee income, even though it had to be done on the basis of some reasonable guess work, we are not inclined to disturb the raising of an imposition of the rate of market fee up to rs ..... . to recapitulate, a number of dealers of haryana challenged the constitutional validity of the haryana rural development fund act, 1983, mainly on theground that in fact the so-called 'cess' was a 'tax'; that the state legislature was not competent to levy a tax of the present type, and that the impost could not be justified as a fee as there was no quid pro ..... . these are :(1) retail sales are outside the purview of the act; and(2) unless a separate market yard is established for timber, no market fee can be charged in regard to sale or purchase of timber.in support of point ..... . chamar-baugwala, air 1957 sc 699 (para 23);2) r. .....

Commissioner of Wealth-tax Vs. Smt. Devinder Kaur

Court : Punjab and Haryana

Reported in : [1984]146ITR234(P& H)

..... the commissioner of wealth-tax, patiala, being dissatisfied with the order of the tribunal applied under section 27(1) of the act of 1957, praying that the following questions of law be referred for the opinion of this court :1. ..... , the appellate tribunal was right in law in upholding the finding of the appellate assistant commissioner that the land in question was held by the assessee as business premises as defined in rule 1(1), paragraph b of the schedule to the wealth-tax act and thus exempt from the charge of additional wealth-tax on urban assets?' 5. ..... however, on considering the whole matter, the tribunal observed in its order as under :'the agricultural land owned by the assessee which is an urban asset is covered by the exemption envisaged by paragraph a(2) of schedule i, part i, inasmuch as such land was used by the assessee throughout for the purpose of profession within the meaning of rule 1, ..... the revenue then preferred an appeal to the income-tax appellate tribunal with the contention that the land belonging to the assessee is not covered by the exemption envisaged by para. a(2) of pt. ..... , the appellate tribunal was right in law in upholding the finding of the appellate assistant commissioner that the land in question was held by the assessee as business premises, as defined in rule 1(1), paragraph b of the schedule to the wealth-tax act and thus exempt from the charge of additional wealth-tax on urban assets ?' 2. .....

Amit Kumar and Another Vs. Dakshin Haryana Bijli Vitran Nigam Ltd. and ...

Court : Punjab and Haryana

..... it was also asserted that rent had been paid upto 31.03.2015 and in proof of the same income tax returns showing the payment of rent under the heading of trading and profit and loss account for the year ended 31.03.2014 and 31.03.2015 were ..... connections: (i) copy of sale deed / allotment letter or lease deed or rent deed in the name of the applicant; (ii) registered general power of attorney from the owner in favour of the applicant alongwith (i) above; (iii) property tax receipt or tax demand notice as proof of ownership and rent deed or any other legal proof of being a tenant and paying rent as proof of occupancy; if there is no document as listed above with the applicant, then the licensee's official ..... one of the following documents shall be considered as acceptable proof of ownership or occupancy of premises: a) in case of agriculture supply connection: a copy of khasra girdawari / jamabandi in the name of the applicant. ..... a tenant in occupation of a building or rented land may, if the landlord has contravened the provision of this section, make an application to the controller complaining of such contravention ..... like other rent restriction acts, the haryana urban (control of rent and eviction) act, 1973 contains sufficient provisions with regard to the obligation of the landlords to provide and not to interfere with the amenities enjoyed by ..... forms shall be available at the local office of the licensee on payment of prescribed charges. ..... been regularly paying electricity charges. .....

Arjan Singh and Others Vs. State of Punjab and Others

Court : Punjab and Haryana

..... 40 and 41 of 1991, decided on december 3, 2004, examined the provisions of section 254(2a) of the income tax act, 1961, which contemplated that the appellate tribunal may hear and decide the appeal within a period of four years from the end of the financial year in which such ..... of the kind in order to judge their mandatory or directory character in view of the pronouncement of their lordships in regard to the provisions of sections 4 and 5-a of the land acquisition act [sections 38 and 40(1)] which to an extent contain the elements of the provisions of section 4 so far as the question of giving of notice to the affected persons is concerned and of section 5-a of the land acquisition act in so far as the filing of objections and hearing thereof is concerned, which provisions have been held to be mandatory by their lordships. ..... ours finds support from the principle stated in halsbury's laws of england in the following words:- "if public officials or a public body fail to perform any public duty with which they have been charged, an order of mandamus will lie to compel them to carry it out, even though the time prescribed by statute for the performance of the duty may have passed. ..... agricultural credits ..... manbodhan lal srivastava, air 1957 sc 912, quoted the quotation from crawford on "statutory construction" and held as under: "10.............the question whether a certain provision in a statute imposing a duty on a public body or authority was mandatory or only directory, arose before .....

Rajiv Kumar Gupta Vs. Susham Singla and Others

Court : Punjab and Haryana

..... received the earnest money, the same would have rendered the agreement to sell as null and void, but on hearing the news of income tax raid on the premises of susham singla, for the first time, rajiv kumar gupta, under the fear of income tax department, in the written statement filed on 3.10.2006, before the objecting court, denied the receipt of earnest money. ..... much less, there is any alteration to the dissolution deed, to show that rajiv kumar gupta had complete authority to do an act on behalf of other two partners, thus, any act done by rajiv kumar gupta could not be binding upon the other two partners sought to be projected by respondents as per provisions of section 22 of 1932 act; (d) the alleged agreement to sell dated 1.10.2002 is illegal, null and void, as it does not reflect any concluded agreement ..... admittedly, in clause 9 of the partnership deed, it is being provided that none of the partners shall, without the consent in writing of other partners, sell, mortgage or otherwise charge or alienate his/her share in the firm or any part thereof to any outsider, whereas, the terms and conditions of the agreement to sell do not contain any "authorisation" in favour of rajiv kumar ..... section 16 of arbitration act (i) national agricultural ..... n.subbiah choudhry and other, air 1957 (sc) 540 to contend that right of appeal is not a mere matter of procedure, but is a vested right, which accrues to any party from commencement of action in the court at first instance and such right .....

Commissioner of Income-tax, Faridabad Vs. Kapil Kumar Agarwal

Court : Punjab and Haryana

..... 2015 has been filed by the revenue under section 260a of the income tax act, 1961 (in short, "the act") against the order dated 16.7.2013, annexure-a.iii passed by the income tax appellate tribunal, delhi bench 'd', new delhi in ..... respect of exemption from capital gains - 26.1 under the existing provisions of sections 54, 54b, 54d and 54f, long term capital gains arising from the transfer of any immovable property used for residence, land used for agricultural purposes, compulsory acquisition of lands and buildings and other capital assets are exempt from income tax if such gains are reinvested in new assets within the time allowed for the ..... new asset as provided in clause (a)or, as the case may be, clause (b)of sub-section (1), exceeds (b) the amount that would not have been so charged had the amount actually utilised by the assessee for the purchase or construction of the new asset within the period specified in sub-section (1) been the cost of the new asset, shall be charged under section 45 as income of the previous year in which the period of three years from the date of ..... much of the capital gain as bears to the whole of the capital gain the same proportion as the cost of the new asset bears to the net consideration, shall not be charged under section 45: provided that nothing contained in this sub-section shall apply where- (a) the assessee,- (i) owns more than one residential house, other than the new asset, on the date of transfer of the original asset; or (ii) purchases .....

Satyabir Goyal and Others Vs. Dakshin Haryana Bijli Vitran Nigam and O ...

Court : Punjab and Haryana

..... per kilowatt (kw)/horse power(hp) or part thereof for low tension (lt) supply and per kilo volt ampere(kva) of contracted demand for high tension (ht) (1)(2)1.industrial servicetwenty thousand rupees;2.commercial serviceten thousand rupees;3.agricultural servicetwo thousand rupees;4.other servicesfour thousand rupees: provided that the appropriate government may, by notification in the official gazette, amend the rates specified in the table above. ..... the subsequent checking report, notices dated 18.12.2011 (annexures p-5 and p-6) under sections 135 and 152 of the act were issued by respondent authorities regarding assessment of electric charges alleging use of electricity by way of direct supply to the tune of rs.14994/- and compounding charges of rs.8,000/- with a direction to make the payment within 48 hours. ..... due to slab system in domestic tariff, higher tariff (weighted average rate per unit) is being paid by the consumers then in case assessed amount of units under domestic category at applicable rates (including fixed charges/mmc, fsa, m.tax, ed) on the entire consumption of the last 12 months comes out to be more than the assessed amount of same units for same period under nds category, then penalty ..... vitran nigam and others' wherein petitioner was found stealing energy by tampering the meter incoming cable and meter was not recording reading/units. ..... (8) by providing cut in the incoming pvc/wire within the premises of the consumer and by tapping pvc of another person in case .....