Court : Kerala
Reported in : [1975]98ITR283(Ker)
..... /s. kuttanad rubber co. ltd. was entitled to slaughter tap the rubber trees in the estate. the income in question was admittedly derived from this slaughter tapping. it was contended before the agricultural income-tax officer that the income so derived is not agricultural income taxable under the kerala agricultural income-tax act, 1950, for short, ' the act '. it was urged before the officer that the assessee had not conducted any basic ..... agricultural operations or what may be termed 'operations' as explained by the supreme court in commissioner of income-tax v. raja benoy kumar sahas roy, [1957 .....
Tag this Judgment!Court : Kerala
Reported in : [1992]197ITR236(Ker)
..... will lake in 'jeep' also forthe purpose of deduction under section 5 of the kerala agricultural incometax act, 1950. ii was held that the expression ' molor car ' includes 'jeep ' for the purpose of deduction under section 5 of the agricultural income-tax act read with rule 9 of the rules. the above bench decision squarely applies to the ..... facts of this case. following the said decision, we hold that the tribunal was justified in holding that motor cars in entry iii-(b)(i) of the statement of rule 9 of the agricultural income-tax rules, 1951 ..... 28, 1979, and february 28, 1980, respectively. among others, the assessee claimed deduction of depreciation on a jeep owned and used by it for agricultural purposes. the agricultural income-tax officer as well as the first appellateauthority held that the jeep owned by the assessee will covered by rule 9, item iii ' machinery and plant' .....
Tag this Judgment!Court : Kerala
Reported in : [1997]226ITR813(Ker)
..... application came to be rejected by the order, exhibit p-7. it is observed therein that the contents do not come under the purview of section 42 of the agricultural income-tax act, 1991. this was because, it is observed, that the contentions are already considered in the order dated august 1, 1990 (exhibit p-5).12. in my ..... was accepted by the department for the years 1977-78 to 1982-83 and the department by exhibit p-5 order dated january 13, 1989, directed the agricultural income-tax officer to modify the assessment order assigning the status as tenants-in common to the petitioner.'4. it was only for the assessment year 1983-84, it ..... the travancore christian succession act. the assessing authority has accepted this position as rightly contended by the appellant and she has gone wrong in the matter of calculation of share.'8. it would thus be seen that when the proceedings for the assessment year 1983-84 travelled before the commissioner of agricultural income-tax in pursuance of the .....
Tag this Judgment!Court : Kerala
Reported in : [1997]227ITR613(Ker)
..... has been acquired, had the requisite source for acquiring the same. under section 9(2)(a)(iv) of the agricultural income-tax act, the assessee is bound to include in his agricultural income, the income from assets transferred directly or indirectly to the minor child not being a married daughter by such individual otherwise than ..... to test the correctness of the decision rendered by the appellate tribunal in the rectification applications, it is necessary to refer to section 36 of the agricultural income-tax act, 1950. the relevant portion reads as follows :' 36. rectification of mistake. -- (1) the authority which passed an order on appeal or revision ..... . it is against this order of the tribunal that the assessee filed applications for rectification before the tribunal itself under section 36 of the agricultural income-tax act, 1950. before the appellate tribunal, counsel for the assessee contended that the properties in the assessments were ancestral properties and obtained on partition .....
Tag this Judgment!Court : Kerala
Reported in : (2005)195CTR(Ker)50; [2005]274ITR77(Ker)
..... for assessment and as per section 35(2) of the act enables an agricultural income-tax officer to issue notice to such person, if any in his opinion, is assessable to tax under this act in respect of the agricultural income-tax during the previous year and requiring him ..... for attachment and sale to realise the tax arrears.6. before proceeding to consider the rival submissions, it is useful to refer to some of the statutory provisions, which have a bearing in deciding the issue arising for consideration in the case. section 35 of the kerala agricultural income-tax act, 1991, deals with the procedure ..... . in the case of escaped assessment, that is to say if for any reason, agricultural income chargeable to tax under the 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 ten years of the end of that year and .....
Tag this Judgment!Court : Kerala
Reported in : [1999]240ITR587(Ker)
..... , kozhikode, for the assessment year 1978-79 (year ending march 31, 1978). the petitioner's assessment was completed under section 18(3) of the agricultural income-tax act (for short 'the act'), by order march 27, 1984. the assessment order and the demand notice were despatched and were served on the petitioner only on july 20, 1984, that is, long thereafter. a ..... are barred by limitation. he invited my attention to section 35(2) of the act, which reads thus :'35. income escaping assessment.--(1) if for any reason 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 year .....
Tag this Judgment!Court : Kerala
Reported in : [1977]108ITR47(Ker)
..... equally between the partners and the losses were also to be borne (sic) an application was made as envisaged by section 27(1) of the agricultural income-tax act, 1950, for short, the act, for registration of the firm for the purpose of the assessment for the year 1966-67. this application was not allowed, registration was refused ..... , has formulated the question in the following terms :'whether, on the facts and in the circumstances of the case, the agricultural income-tax officer is justified in refusing to grant registration under section 27 of the agricultural income-tax act, 1950, to the firm, t. v. mathew & sons, on the ground that the partnership deed is not genuine?' ..... partnership deed was dated december 7, 1964, whereas the stamp paper was bought on december 8, 1964. this aspect was not noticed by the agricultural income-tax officer or by the appellate assistant commissioner and it is clear from the dissenting order of the accountant member that at the time of hearing this .....
Tag this Judgment!Court : Kerala
Reported in : (1982)28CTR(Ker)4; [1982]137ITR403(Ker)
bhaskaran, j.1. the common question that falls for decision in these two writ petitions is whether for the purpose of section 34 of the agricultural income-tax act (act no. 22 of 1950), hereinafter referred to as the agrl. i.t. act, the aac of agrl. i.t. is an authority subordinate to the commissioner of agrl. i.t. the additional question of law raised in ..... court under section 60.' 3. section 15(1) of the agrl, i.t. act provides as follows :'15. income-tax authorities.--(1) there shall be the following classes of income-tax authorities for the purposes of this act, namely- (a) the board of revenue, (b) the commissioner of agricultural income-tax, (c) assistant commissioners of agricultural income-tax, (d) agricultural income-tax officers.' 4. by the power conferred on him it is the agrl. ito .....
Tag this Judgment!Court : Kerala
Reported in : (1985)44CTR(Ker)57; [1987]163ITR120(Ker)
..... question arose for consideration in the subsequent year. in this view of the matter, it is unnecessary to consider whether the provisions of section 9(2) of the agricultural income-tax act were properly invoked in this case for this year. a fresh consideration on merits on that issue was not called for. when repeatedly questioned, counsel for the ..... of the act. section 9(2) of the act will not apply. it has not been shown that there was a transfer of property either directly ..... paragraph 2 of o.p.).2. the petitioner's counsel argued that the inclusion of income from 8.70 acres of rubber plantation, which admittedly stands in the name of his wife, is incorrect and not permissible under section 9(2) of the agricultural income-tax act. it is argued that there is no specific finding to attract section 9(2) .....
Tag this Judgment!Court : Kerala
Reported in : [1981]131ITR154(Ker)
..... circumstances of the case, the legal expenses incurred for defending the title to the properties of the appellant-company are allowable deductions in computing the agricultural income under the agricultural income-tax act '2. the assessment years concerned are 1968-69, 1969-70, 1970-71 and 1971-72. the respondent, m/s. bombay burmah trading ..... corporation ltd., is an assessee on the file of the iac of agrl. i.t. (special), calicut. while computing the income of the assessee for the aforementioned ..... the following common question of law has been referred to this court by the kerala agricultural income-tax appellate tribunal (hereinafter called ' the tribunal '), additional bench, kozhikode, under section 60 of the kerala agrl. i.t. act (for short, ' the act') as arising out of the consolidated order passed by the tribunal in four appeals .....
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