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A.R. Mahendra Vs. State of Karnataka

Court : Karnataka

Reported in : [1991]192ITR351(KAR); [1991]192ITR351(Karn)

m.p. chandrakantaraj urs, j.1. these revision petitions filed under section 55 of the karnataka agricultural income-tax act, 1957 (hereinafter referred to as 'the act'), are directed against the common order passed by the karnataka appellate tribunal in agricultural income-tax appeals nos. 16 of 1984, 17 of 1984, 18 of 1984 and 19 of 1984. the said common order is dated october 11, 1985. 2. the ..... clear if one has to refer to the language of section 36 of the act which is as follows : '36. income escaping assessment. - if for any reason any 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 .....

H. Kenche Gowda Vs. State of Karnataka (Joint Commissioner of Agrl. In ...

Court : Karnataka

Reported in : ILR1989KAR1687

rajendra babu, j.1. these petitions are filed under section 55 of the karnataka agricultural income-tax act, 1957 ('the act' for short), against the order dated june 9, 1986, purporting to revise the assessment orders passed by the agricultural income-tax officer for the assessment years 1979-80 and 1980-81 in respect of one kenche gowda and the assessment order ..... of the supreme court relied on by learned counsel for the revenue relate to proceedings arising under section 34 of the indian income-tax act, 1922, which are in pari materia with section 36 of the act. if an order passed by the assessing officer is found to be erroneous and prejudicial to the interests of the revenue ..... decisions are not applicable. 8. even assuming that the power of revision of the commissioner under section 35 of the act and the power of reassessment under section 36 of the act to bring escaped income to tax overlap to a certain extent, the law applicable to such a situation is as enunciated by this court in the .....

Puthutotam Estates (1943) Ltd. Vs. Agricultural Income-tax Officer

Court : Chennai

Reported in : (1957)2MLJ495

orderrajagopalan, j.1. section 3 of madras plantations agricultural income-tax act, 1955', (madras act v of 1955) hereinafter referred to as the act) provided for the levy of a tax on agricultural income as defined by the act, on and after 1st april, 1955. in the case of the petitioner, the previous year, the income that was received during which was liable to be ..... this notification was as if rule 10 had never formed part of the rules.4. on 1st may, 1956, the agricultural income-tax officer issued a notice to the petitioner under section 35 of the act, in effect calling upon the petitioner to show cause why the amount received by the petitioner during the year of account ..... had to be and was dealt with under section 35 of the act.46. in my opinion, the agricultural income-tax officer had jurisdiction to reopen the assessment under section 35 of the act and to treat the amount in question as part of the total agricultural income of 1954-55 that had escaped assessment on 21st march, 1956, .....

Puthutotam Estates (1943) Ltd. Vs. Agricutural Income-tax Officer.

Court : Chennai

Reported in : [1962]45ITR86(Mad)

..... heard along with the writ appeals involve common questions of law concerning the interpretation of the provisions of madras act v of 1955. this act was originally entitled the madras plantations agricultural income-tax act, 1955, but its title was changed by the amendment act of 1958 in to the madras agricultural income-tax act. the act received the assent of the governor on 27th march, 1955, but charging provisions of the ..... from the coffee board in the relevant years of account towards the price of coffee produced and sole before april 1, 1954, could be assessed to tax as agricultural income. after referring to the material provisions of the agricultural income-tax act, the learned judge held that though the amounts in question were paid towards the produce of coffee gathered and sold prior to april 1, 1954 .....

P.V. Balakrishnan Nair and ors. Vs. Deputy Commissioner of Agrl. Incom ...

Court : Kerala

Reported in : [1993]204ITR567(Ker)

..... 1. whether the commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the commissioner was right in holding that the proceedings evidenced by the earlier revision order in ait rp 13, 14, 15/68 ..... the deputy commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the deputy commissioner was right in holding that the proceedings evidenced by annexure b did not preclude his comingto the conclusion that ..... the deputy commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the deputy commissioner was right in holding that the proceeding evidenced by annexure b did not preclude his coming to the conclusion .....

Assam Company Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... act authorising the agricultural income-tax officer to disregard the computation of tea income made by the central income-tax authority acting under the central income-tax act and that the agricultural income-tax officer in making the assessment of agricultural income was bound to accept the computation of tea income already made by the central income-tax authority. in the said case, the supreme court, however, observed that under some acts and rules including the assam agricultural income-tax act and rules, the agricultural income-tax .....

Commissioner of Income Tax Vs. Mahendra Mills

Court : Supreme Court of India

Reported in : (2000)159CTR(SC)381; [2000]243ITR56(SC); JT2000(3)SC405; 2000(2)SCALE384; (2000)3SCC615; [2000]2SCR465

..... depreciation to which it is entitled, because rule 4(1) of the tamil nadu agricultural income-tax rules, 1955, refers to the rates prescribed in the income-tax act for calculating the rate of depreciation to be arrived at under section 5(f) of the tamil nadu agricultural income-tax act, 1955. under rule 5 of the income-tax rules, 1962, read with appendix i thereto, buildings are classified into four categories ..... the claim in the revised return. 37. in hopeville estate v. state of tamil nadu high court struck somewhat a different note. it was a case under the tamil nadu agricultural income-tax act, 1955. the assessee had claimed depreciation on the value of the tank said to have been constructed for the use of the workers, in the computation of the .....

Bithal Das Vs. State of U.P.

Court : Allahabad

Reported in : AIR1956All156; [1956]30ITR647(All)

..... groups of members in definite portions'. unless the property is so divided a family is held to continue as undivided.the provisions of the u. p. agricultural income-tax act do not appear to impose any such condition. learned counsel argued that if a coparcenary ceased to be in existence because of the unequivocal expression of ..... fully convex-sant with the procedure;5. the second contention was that the assessees had ceased to constitute a joint hindu family within the meaning of the agricultural income-tax act. their case was that a separation had ' been orally effected in june 1948, and that as evidence thereof a partnership deed had been executed on 7 ..... the matterit can be said that an argument that there wasno material to sustain the finding cannot be ruledout. 16. in the u. p. agricultural income-tax act, 1948, section 3 makes every 'person' liable to tax. 'person' has been defined in section 2 (11) as including, among others, an 'undivided hindu family'. this 'undivided. hindu family' .....

Anglo American Direct Tea Trading Co. Ltd. Vs. Commissioner of Agricul ...

Court : Supreme Court of India

Reported in : AIR1968SC1213; [1968]69ITR667(SC); [1968]2SCR745

..... 25(5) of the bengal agricultural income-tax act, 1944, and rules 7 and 8 of the bengal agricultural income-tax rules, 1944, (b) s. 8 of the mysore agricultural income-tax act, 1957 and rule 6 of the mysore agricultural income-tax rules, 1957, (c) s. 8 of the coorg agricultural income-tax act, 1951, (d) the second proviso to s. 8 of the assam agricultural income-tax act, 1939 and rule 5 of the assam agricultural income-tax rules, 1939, (e) explanation 1 ..... under the agricultural income-tax act '. following its earlier decision in commissioner of agricultural income-tax, kerala v. perunad plantations ltd. : [1965]56itr193(ker) , the high court held that the agricultural income-tax officer was not obliged to accept the computation of the tea income made by the income-tax officer acting under the income-tax act, and it was open to him to compute the income independently applying the relevant provisions of the income-tax act and the agricultural income-tax act. from these .....

Achamma George Vs. Inspecting Assistant Commissioner and anr.

Court : Kerala

Reported in : (1989)79CTR(Ker)205; [1989]180ITR57(Ker)

..... could be traced cautiously so as to watch the junction at which the conclusion is set in.27. the agricultural income-tax act, 1950, was initially intended to have territorial application over the former travancore-cochin portion of the state. the travancore-cochin agricultural income-tax (amendment) act, as the act was originally named soon after it had been framed, was itself an attempt at effecting uniformity in relation ..... are sections 9(2)(a)(i), 10(1)(d) and 18(5)(a) of the agricultural income-tax act, 1950. they read :'9. income from settlement, disposition, etc.--... (2) in computing the total agricultural income of any individual for the purpose of assessment, there shall be included (a) so much of the agricultural income of a wife or minor child of such individual as arises directly or indirectly- (i .....