Court : Supreme Court of India
Reported in : AIR1959SC1303; [1959]37ITR388(SC); [1960]1SCR332
..... that the agricultural income from tekari raj property was returned by the assessee but was held to be exempt ..... the tenure of this lease, is the income of the assessee and as such it should be taxed in the hands of the assessee and not in the hands of the lessor.' 8. the agricultural income-tax officer purported to act under s. 26 of the bihar agricultural income-tax act, 1938 (hereinafter referred to as the act). 9. the assessee appealed. the commissioner of agricultural income-tax reversed the decision. he pointed out .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC122; [1960]1SCR909
..... in the service of a state or the union, who are not in charge of land revenue but are connected with other sources of revenue such as customs, income-tax or the like, fall within the category of 'revenue officers.' (ii) village accountants : the second group of officers in clause (f) of sub-s. ..... in each of the states. coming to the punjab state, he describes the revenue officers with the following designations : financial commissioner, director of land-records and agriculture, the commissioner, the deputy commissioner (collector), subordinate officers, tahsil officers and village officers. the same pattern with slight variations prevails in the other states. it ..... occupancy. (8) statement of rent paid by tenants-at-will. (9) statement of agricultural stock. 17. for better particulars of the respective duties of a village headman and a patwari, the provisions of the punjab land revenue act, 1887 (act xvii of 1887), and the rules made thereunder, particularly r. 20 thereof, and chapter iii .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC789; [1960]39ITR114(SC); (1960)IIMLJ54(SC); [1960]3SCR58
..... 3) the 'other sources' referred to in s. 12 of the indian income-tax act'. 3. the appellate assistant commissioner, however, repelled the contention of the appellant. he held that the business of the appellant consisted of 'lending money, and selling agricultural and other products to its constituents' which could be planned ahead and required no ..... other sources', but nothing turns on the manner in which the appellant chose to show this income in its return. the income-tax officer, however, assessed the interest for these three years under s. 12 of the income-tax act, as income from 'other sources'. the appellant took an appeal to the appellate assistant commissioner where it ..... the purpose for which the co-operative bank was constituted, these various sums of interest were not subject to income-tax because of the notification issued by the central government under s. 60 of the income-tax act. the relevant portion of that notification, c.b.r. notification no. 35 dated october 20, 1934, and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC902; [1960(1)FLR104]; (1960)IILLJ243SC; [1960]3SCR451
..... action and in fairness the union should have taken the normal and reasonable course provided by law by asking the government to make a reference under the industrial disputes act before it decided to strike. the main demands of the union were about the cumbly allowance and the price of rice. as regards the cumbly allowance they had ..... reasonable to think that even though the management did not pay the allowance the workmen had to provide blankets for themselves at their own expense. the tribunal has acted justly in directing payment of the allowances to the workmen for the years 1949 to 1953. the correctness of the rates awarded by the tribunal is not challenged before ..... on the management's refusal to implement this condition of service till august 9, 1955, would be a sufficient reason to refuse them such payment. the management had acted arbitrarily and illegally in stopping payment of these allowances from 1949 to 1954. they cannot now be heard to say that they should not be asked to pay .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC1232; [1960]40ITR307(SC); [1960]3SCR988
..... had submitted a 'voluntary' return showing no taxable income, and it was held that the income-tax officer could not ignore the return and proceed under s. 34 of the income-tax act. in maharajadhiraj sir kameshwar singh v. state of bihar : [1959]37itr388(sc) , the income returned was not brought to tax and later under s. 26 of the bihar agricultural income-tax act, 1938, it was sought to be assessed ..... . section 26 of that act was held to cover such a case, and the language of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC1283; [1961]41ITR737(SC); [1961]1SCR82
..... the amended provisions. accordingly we hold that the additional collector was competent to assess the liability of the assessee to pay agricultural income-tax and super-tax under the united provinces agricultural income-tax act iii of 1949. 6. for the assessee, it is contended that before the high court an application for review of ..... the united provinces enacted the united provinces agricultural income-tax act, act iii of 1949 authorising imposition of a tax on agricultural income within the state. by section 3 of the act, the liability to pay agricultural income-tax and super-tax at rates specified in the schedule therein was charged on the total agricultural income of the previous year of every person. ..... has, since the judgment delivered by the high court in this group of cases, amended the united provinces agricultural income-tax act (u.p. act iii of 1949) by act xiv of 1956 giving retrospective operation to the amending provisions. by the amendment, clause 4 of section 2 of the original .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC1294; [1960]40ITR444(SC); [1961]1SCR141
..... tribunal. at the instance of the s.k.f. the following questions were referred to the high court of judicature at bombay under section 66(1) of the indian income-tax act, 1922 : (1) whether there was evidence on which the tribunal could have held that the panrope corporation and the non-resident company had a business connection in the ..... in the price received for sale of the goods, the profits of the owner was in truth embedded and the profit was liable to be taxed under section 4(1)(a) of the indian income-tax act if it was received in the taxable territories. it is not disputed that the sale proceeds realized by the s.k.f. in the taxable ..... goods were sold, and in the remaining, remittances were made after the sale proceeds were realized from the buyers. 7. the income-tax officer assessed the foreign corporations under section 4(1)(a) of the indian income-tax act for payment of tax on the profits included in the price realized by the s.k.f. by sale of goods 'received on consignment' without .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC210; [1960]40ITR494(SC); [1961]1SCR466
..... case by any income tax authority or income tax appellate tribunal.' 8. by section 3 of the opium and revenue laws (extension of application) act, xxxiii of 1950, the investigation act continued to remain in force with the modification that reference in the state law to the state government was in relation to income other than agricultural income, to be ..... 16, 1950, to it under section 5. the government was authorised after consideration of the report to direct that proceedings be taken under the various acts including the income-tax act, in respect of any period commencing after august 16, 1939. by sub-section (4) of section 8, all assessment or reassessment proceedings taken in ..... of any order made by the commission. 4. the state of travancore-cochin merged with the indian union on march 7, 1949, but the income-tax act and the investigation act continued to apply to that area notwithstanding the merger. on august 6, 1949, the government of travancore-cochin passed an order referring the case .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC182; [1960]40ITR618(SC); [1961]1SCR474
..... if however, the market value is less than rs. 1-7-9 the appeal must fail'. 6. the commissioner of income-tax then applied to the tribunal for a reference under section 66(1) of the income-tax act, stating that a question of law arose out of the tribunal's order inasmuch as the tribunal was not justified, in the ..... farms at rs. 10,07,132 at the rate of rs. 1-7-9 per maund. this resulted in an agricultural income of rs. 29,360 which the appellate assistant commissioner allowed to be deducted from the total income of the appellant company. 4. not satisfied with the order of the appellate assistant commissioner, the appellate company preferred ..... there was a loss of rs. 44,772 and the respondent held in his assessment order that the appellant company was not entitled to claim any deductions of agricultural income for the assessment year. 3. the appellant company then appealed to the appellate assistant commissioner, jubbalpore, who determined the market value of the sugar-cane grown on .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC736; [1960]40ITR605(SC); [1961]1SCR482
..... is that this entry only authorises legislation for taxing a person on his income; under it a law cannot be made taxing one person on the income of another. 19. mr. sastri says that in laws ..... legislate from the government of india act, 1935. there is no doubt, and neither is it disputed, that sub-section had been enacted under the power contained in entry 54 of list i in the seventh schedule to the government of india act, 1935. the entry read, 'taxes on income other than agricultural income.' the argument of mr. sastri ..... tribunal observed, 'anyhow, the tribunal is empowered to substitute its own order for the that of the income tax officer and acting under that power we assess the assessee under the provisions of section 23a(1) of the indian income-tax act.' 17. it seems to us that the tribunal was wrong in the view that it took. the .....
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