Court : Kerala
Reported in : (1998)148CTR(Ker)565; [1998]234ITR187(Ker)
..... the circumstances of the case, the assessments for the years 1979-80 and 1980-81 were completed within the period prescribed under sub-section (2) of section 35 of the agricultural income-tax act ?'2. section 35(2) provides that no order of assessment under section 18 or of assessment or reassessment under sub-section (1) of section 35 shall be made after the ..... the assessee against the revenue.4. a copy of this judgment under the seal of the high court and the signature of the registrar will be forwarded to the kerala agricultural income-tax appellate tribunal, addl. bench, kozhikode. ..... expiry of five years from the end of the year from which the agricultural income was first assessable. for the year 1979-80, it is seen that the assessment order is dated march 13, 1985, it was despatched on april 22, 1985, and received by .....
Tag this Judgment!Court : Kerala
Reported in : [2009]316ITR175(Ker); 2008(2)KLJ609
..... charitable trust, admittedly did not file return on the due date provided under section 35(1) of the act. however, a belated ..... orderc.n. ramachandran nair, j.1. this tax revision case is filed under section 78 of the kerala agricultural income tax act, 1991 (for short' the act'), challenging the order of the tribunal produced as annexure c, confirming the petitioner's assessment for 1994-95. the petitioner, claiming to be a ..... 41(1) with the proviso extracted hereunder does not say so.41. 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 ten years of the end of that .....
Tag this Judgment!Court : Kerala
Reported in : [1967]66ITR113(Ker)
..... by exhibit p1, it is claimed that the entire certificate is liable to be quashed.section 41, clauses 3 and 4, of the kerala agricultural income-tax act, 1950, read as follows :'(3) the agricultural income-tax officer may forward to the collector a certificate under his signature specifying the amount of arrears due from an assessee and the collector, on ..... on july 22, 1964, and attached the petitioners property on august 3, 1964.the petitioners case is that by reason of section 41(4) of the kerala agricultural income-tax act no proceedings for recovery could be commenced after the expiration of three years from the date fixed for payment in exhibit p-1, namely, june 30, 1961. ..... a writ of certiorari or any other writ or direction or order the certificate issued under section 41(3) of the kerala agricultural income-tax act by the 2nd respondent for the recovery of arrears of tax from the petitioner and to quash the said certificate, and(b) to issue any other writ or direction or order, which .....
Tag this Judgment!Court : Kerala
Reported in : [1993]203ITR504(Ker)
..... has been caused to the revenue. therefore, he initiated proceedings in revision under section 34 of the agricultural income-tax act by issue of notices dated november 14, 1990, and december 18, 1990. they were served on the petitioner-assessee. notwithstanding the objections of the assessee, the commissioner of ..... and 1983-84. for the first three years 1980-81, 1981-82 and 1982-83, assessments were made under the agricultural income-tax act on march 20, 1985. the assessment for the year 1983-84 was made on february 16, 1986. the commissioner of agricultural income-tax took the view that the aforesaid assessment orders dated march 20, 1985, and february 16, 1986, are vitiated and prejudice .....
Tag this Judgment!Court : Kerala
Reported in : [1989]180ITR391(Ker)
..... natural justice and failure to comply with the provisions of the agricultural income-tax act. on this short ground, exhibit p-4 assessment order for the years 1983-84 to 1986-87 should stand annulled. the fact that the assessee (appellant) did ..... 18, 1989. before the expiry of that period, the assessing authority was not empowered or competent to pass the best judgment assessment under section 18(4) of the agricultural income-tax act. the assessing authority had no jurisdiction to render exhibit p-4 on february 18, 1989. exhibit p-4 is illegal and void. there has been denial of ..... days as stipulated in the notice, exhibit p-1. the application filed by the appellant to cancel the assessment under section 19 of the kerala agricultural income-tax act was rejected by exhibit x-1. 3. we heard counsel for the appellant, as also learned government pleader. the relevant assessment records were produced before us. the .....
Tag this Judgment!Court : Kerala
Reported in : (1997)140CTR(Ker)445; [1997]227ITR610(Ker)
..... that is the position, there is no occasion for a doubt that the transaction is hit by the statutory provisions of section 9(2)(a)(iv) of the agricultural income-tax act, 1950.14. accordingly, the question is answered in the affirmative, in favour of the revenue and against the assessee.15. a copy of this judgment shall ..... consideration. this leaves for consideration the above question.3. the question is whether the assessee can get the benefit of the provisions of section 9(2) of the agricultural income-tax act.4. in the first instance we had an occasion to deal with the question in i. t. r. no. 39 of 1990 (sunny kuriakose v. commissioner ..... ) decided on february 7, 1996, to consider the provisions of section 9(2)(iv) of the agricultural income-tax act, 1950. it is observed that the statutory provision of section 9(2)(iv) of the act is crystal clear in computing the total agricultural income of any individual for the purpose of assessment and it is seen that in the process assets transferred .....
Tag this Judgment!Court : Kerala
Reported in : [1963]47ITR122(Ker)
..... assessment years 1955-56, 1956-57 and 1957-58 will be reopened and fresh assessments made under section 35 of the agricultural income-tax act, 1950, which may be referred to briefly as the 'act'. the petitioner took no action pursuant to the notice. the agricultural income-tax office made a reassessment by order, exhibit p-3, on march 10, 1959. a notice of demand, exhibit p-4 ..... a notice issued under that sub-section.'section 17(2) of the act, to which reference is made in section 35, reads :'in the case of any person whose total agricultural income is, in the opinion of the agricultural income-tax officer, of such amount as to render such person liable to payment of agricultural income-tax for any financial year, he may serve in that year a notice .....
Tag this Judgment!Court : Kerala
Reported in : [1999]239ITR351(Ker)
..... the ex-general manager of the company, was not an allowable deduction under section 5(j) of the kerala agricultural income-tax act, 1950 (briefly 'the act').2. section 5(j) of the act--read properly--provides that the agricultural income of a person shall be computed after making deduction, namely, any sum paid in the previous year on account of ..... . ltd. v. state of u. p. : [1971]1scr426 , the supreme court, interpreting the provisions of section 6(2)(b)(iv) of the u. p. agricultural income-tax act, 1948, held that the words 'for raising crops' cannot be confined simply to the ploughing of the land, sowing the seed and cutting the harvest and that section 6 ..... expenses of the assessee) laid out or expended wholly and exclusively for the purpose of deriving the agricultural income. the language used in section 5(j) of the act is analogous to that used in section 37(1) of the income-tax act, 1961, which allows deduction in respect of any expenditure laid out or expended wholly and exclusively .....
Tag this Judgment!Court : Kerala
Reported in : [1968]68ITR83(Ker)
..... at the instance of the assessee by the agricultural income-tax appellate tribunal under section 60(1) of the agricultural income-tax act, 1950, hereinafter referred to as the act. 2. the questions referred are: (1) whether the arrangements made in the karar of 1909 for the maintenance of the junior members of tharwad is a diversion of the tharwad income; (2) whether the provisions of sub-section (1 ..... ) of section 9 of the act are applicable only in cases of .....
Tag this Judgment!Court : Kerala
Reported in : [1988]169ITR395(Ker)
..... , on the facts and in the circumstances of the case, the expenses incurred in connection with taxation matters are an allowable deduction in computing the agricultural income under section 5 of the kerala agrl. income-tax act, 1950 ?'4. the question of the deductibility of legal and audit expenses was examined by us in the division bench ruling in commissioner of ..... agricultural income-tax v. malayalam plantations ltd. : [1978]115itr624(ker) . the decision was followed in i.t.r. no. 107 of 1977 (supra p. 390) and again in i ..... v.p. gopalan nambiyar, c.j.1. these references are at the instance of the revenue under section 60 of the kerala agricultural income-taxact, 1950. the questions of law referred for our determination are the same, the figures alone being different. the questions referred are : 2. i.t.r. .....
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