Court : Andhra Pradesh
Reported in : [1962]46ITR898(AP)
..... 1st october, 1952. the agricultural income-tax officer and the deputy commissioner of agricultural income-tax came to the conclusion that the partition entered into between the father and the ..... his father; and(2) whether on a true construction of the provisions of the transfer of property act, the deputy commissioner is right in holding that partition is transfer so as to attract the applicability of section 9 of the agricultural income-tax act to the instant case ?'the relevant facts are as follows : the assessee and his sons entered into a valid partition on .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1967]66ITR119(AP)
..... late in the day to argue otherwise as though the matter is still in doubt. the position that the supplementary statement called for under section 66(4) of the indian income-tax act should be limited only to such material evidence as was already on record at the time when the appellate tribunal had disposed of the case but was not included in ..... was incurred from the cash balance is made up of money-lending receipts as well as other receipts including the sale proceeds of agricultural produce. there was never any distinction made between the income and expenditure of the agricultural lands which have been sold in the accounting year and also the other lands which were with the assessee. it is thus obvious that .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1971]80ITR547(AP)
..... tea co. ltd, v. commissioner of agricultural income tax, : [1962]44itr6(sc) . their lordships of the supreme court considered the question whether agricultural produce itself is 'agricultural income' within the meaning of clause (i) of section 2(1)(b) of the bengal agricultural income-tax act (iv of 1944). under that act 'agricultural income' was defined somewhat in similar terms as it is defined in the income-tax act, 1961. section 2(1)(b)(i) of ..... that act reads as follows:'any income derived from such land by- (i) agriculture, or (ii) the performance by a cultivator or receiver of rent-in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1963]48ITR791(AP)
..... sons should be taken into account in assessing the father. on revision to the commissioner of agricultural income-tax their orders were confirmed. a reference was made to this court under section 26 of the hyderabad agricultural income-tax act by the commissioner of agricultural income-tax. the statement is no doubt defective. it does not set out the facts and the findings ..... 1962 (a. v. pratap reddy v. commissioner of agricultural income-tax) that partition is not a transfer within the meaning of section 9 of the hyderabad agricultural income-tax act. so, the income of all the minor sons cannot be added to the income of the father in assessing him under the provisions of the act.sri n. v. b. sankar row, the learned ..... between the members of the hindu joint family is transfer so as to attract the applicability of section 9 of the agricultural income-tax act to the instant case ?'the relevant facts are as hereunder :the assessee is the father. he entered into two partition deeds with his .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1988]170ITR181(AP)
..... into the assessments under the wealth-tax act and the income-tax act. both are independent and self-contained enactments providing different nucleus for chargeability to tax both,the acts, however, peep into each other as the wealth-tax act generates in come at times and the income under the income-tax act produces wealth. there are also situations of wealth-tax assessees having no chargeable income under the income-tax act likewise income-tax assessees do not attain the ..... return for the assessment year 1974-75 with which we are concerned in this reference. in this return, he disclosed an income of rs. 23,300 from tailoring business, business in cloth cut-pieces and money-lending. he also disclosed an agricultural income of rs. 15,000 for the purpose of rate. 3. the filing of the returns suddenly on october 9 and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1973]87ITR101(AP)
..... the decision of a full bench of the mysore high court in raja pid naik v. agricultural income-tax officer-cum-commercial tax officer, [1968] 69 i.t.r. 401 (mys.) [f.b.]. that was a case under the hyderabad agricultural income-tax act. the provisions of thafstatute which were construed and applied by the full bench of the mysore ..... highcourt are in pan materia with the provisions of the income-tax act, which are pertinent in the present context. section 34 of the statute considered by ..... the mysore high court enabled the agricultural income-tax officer to forward to the taluqdar a certificate in cases in which the assessee was in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1991]82STC417(AP)
..... another decision referred to by the learned judge, and which can usefully be extracted herein, is the decision of the supreme court in khandige sham bhat v. agricultural income-tax officer air 1963 sc 591. the passage extracted reads thus : 'if there is equality and uniformity within each group, the law will not be condemned as ..... is authorised by entry 49 in list ii, while the levy of 'taxes on income other than agricultural income' is provided by entry 82 in list i (union list) of the seventh schedule. 20. it may be noticed that entry 62 authorizes the levy of taxes on entertainments and amusements, and not on the person entertained or the ..... person provided amusement. consistent with the entry, the act too seeks 'to impose taxes .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1991)94CTR(AP)93; [1991]190ITR342(AP)
..... upon reasonable grounds or, to put it differently, whether the prima facie view of the income-tax officer regarding the non-agricultural character of the land is based upon definite and relevant material or information. if the income-tax officer had acted on mere suspicion and if reasonable person could not have drawn even a prima facie ..... given by the income-tax officer for the formation of belief had no material bearing on the question of escapement of income. the income-tax officer cannot be said to have acted on mere suspicion in observing that the land in question is non-agricultural and hence income had escaped assessment. the prima facie finding of the income-tax officer is ..... into factual details. in that state of things, if the income-tax officer formed the belief that the lands were non-agricultural, we cannot way that he acted without basis or on irrelevant consideration. it may be that the view taken by the income-tax officer at the initial stage may turn out to be wrong .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1988)73CTR(AP)203; [1989]175ITR568(AP)
..... )(ii) and 277(ii) of the income-tax act, 1961 (hereinafter referred to as 'the act') has preferred this revision. he filed his return of income before the income-tax officer, a-ward, rajahmundry, on august 31, 1981, for the assessment year 1981-82 declaring an income of rs. 11,845. the charge against him is that he failed to disclose the agricultural income in column no. 12 of the ..... that the assessee did not fill up column no. 12 of exhibit p-2 relating to agricultural income, but left it blank. it is elicited from him that the agricultural income as such is not taxable under the act, that the income-tax return forms were amended introducing a column showing agricultural income, that the writing in column no. 12 of exhibit p-2 is in his hand, that .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1997)145CTR(AP)97; [1997]227ITR52(AP)
..... the point under consideration though certain observations found therein may give some assistance to the respondent. section 11 of the u.p. agricultural income-tax act does not refer to trustees at all whereas section 21(1) of the act specifically refers to trustees. it is true that it refers to a trustee as holding a trust property on behalf of other ..... section 17. the supreme court observed in calcutta discount co. ltd. v. ito : [1961]41itr191(sc) that :'the expression reason to believe in section 34 of the income-tax act postulates belief and the existence of reasons for that belief. the belief must be held in good faith : it cannot be merely a pretence. the expression does not mean a ..... other person aforesaid for the said assessment year under sub-section (1) or sub-section (2) or sub-section (3) of section 139 of the income-tax act, expires on or after the 30th day of june aforesaid, the return in respect of such net wealth for the assessment year may be furnished before the expiry .....
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