Skip to content


Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 36 income escaping assessment Sorted by: recent Court: karnataka kalaburagi Page 1 of about 11 results (0.094 seconds)

Mar 01 2024 (HC)

Jayashree Vs. Mahaningappa And Ors

Court : Karnataka Kalaburagi

..... whole body functional disability, considering the profession carried on by the claimant. it is further submitted that the disability suffered would deprive the claimant to continue her profession. income tax returns are at ex.p-31 to 33 for - 6 - nc:2024. khc-k:1887-db mfa no.202275 of 2023 the assessment years 2016-17, ..... math jewargi, dist: kalaburagi-585310.-. 2 - nc:2024. khc-k:1887-db mfa no.202275 of 2023 3. sri.bheemaraya, s/o dawanna ryavnoor, age:47. years, occ:agriculture, r/o kellur, r/o jewargi, dist: kalaburagi-585303.4. the divisional manager, reliance general insurance co.ltd., 3rd floor asian plaza, timmapur circle, main road, kalaburagi-585101 ..... . respondents (by smt. preeti patil melkundi, advocate for r4; vide order dated2610.2023 notice to r1 to r3 dispensed with) this mfa is filed under section1731) of mv act, praying to allow the appeal by modifying the judgment and award dated1711.2022, passed by the ii addl. senior civil judge & mact at kalaburagi, in mvc no.1138 .....

Tag this Judgment!

Oct 09 2023 (HC)

Sharanappa S/o Basappa Matur Vs. Mohammad Ali S/o Dawalsab Chittaragi ...

Court : Karnataka Kalaburagi

..... it returns and exs.p26 to p28 - statements of total income.36. on perusal of ex.p8 it shows that the complainant own an agriculture land bearing survey no.438/2, measuring 10 acres at nalvathwada village, muddebihal taluk and as per ex.p11 the complainant paid income-tax for a sum of rs.20,210/- for the year 2012 ..... of its judgment that, the trial court completely overlooked the provisions and failed to appreciate the statutory presumption drawn under sections 118 and 139 of n.i. act. the statute mandates that once the signature of an accused on the cheque is established, then these reverse onus clauses become operative. in such a situation, ..... no capacity to lend loan and the amount due is not legally recoverable debt, accordingly, acquitted the accused without drawing presumption available under section 139 of n.i. act. it is contended that, the complainant has discharged initial burden casted upon him, but, the accused has not discharged the burden. the trial court has wrongly held .....

Tag this Judgment!

Jul 26 2023 (HC)

Abida Begum W/o Khaja Hussain Vs. Mohd. Ismail And Ors

Court : Karnataka Kalaburagi

..... own any property, the column has been filled by putting "hyphen" in the column in respect of the properties of the wife. insofar as the income tax returns are concerned, the return filed for the year 2006-07 which was the previous assessment year was mentioned, as also the pan number was given ..... o naikal village, tq: wadagera, dist. yadgiri ... petitioner (by sri. v.k. nayak., advocate) and:1. mohd. ismail s/o mahiboobsab chatnalli, aged about46years, occ. agriculture, r/o naikal village, tq: wadagera, dist. yadgiri2. the deputy commissioner and district election officer, yadgiri dist.yadgiri-585201 3 . the tahasildar and the taluka election officer, wadgera ..... [krishnamoorthy v. sivakumar, (2015) 3 scc467: (2015) 2 scc (cri) 359 : air2015sc1921 . it was a case arising under the tamil nadu panchayats act, 1994. a notification was issued by the state election commission stipulating that every candidate at an election to any panchayat is required to disclose information, inter alia, whether .....

Tag this Judgment!

May 31 2023 (HC)

Sharanappa Vs. The Deputy Commissioner And Ors

Court : Karnataka Kalaburagi

..... tax at source.14. heard sri mahantesh patil, learned counsel for the petitioner, sri shivakumar r. tengli, learned ..... which causes inconvenience to the petitioner apart from being violative of section 194la of the it act.13. sri shivakumar r. tengli, learned additional government advocate would submit that the exemption under section 194la of the income tax act is only as regards agricultural land and in the event of non agricultural land and or buildings are acquired and compensation paid, the same would attract deduction of .....

Tag this Judgment!

May 23 2023 (HC)

The City Municipal Council Vs. Akbaraptel S/o Shamshuddinpate Patil

Court : Karnataka Kalaburagi

..... the possession of which has not been delivered to any person, in pursuance of any grant, allotment or lease; (l) land which is registered as land used for agricultural purpose in the revenue accounts of state government and is actually used for cultivation of crops; provided that nothing contained in clauses (a), (c) and (e) shall ..... (h) government lands set apart for free recreational purposes and such other government land as may be notified by the government which in the opinion of the state government no income could be derived; (i) buildings or vacant lands exclusively used for,- (i) student hostels, which are not established or conducted for profit; (ii) educational purposes by ..... jahagirdar dated 15.01.2021.14. in view of the above discussion, the exemption to an educational institution as regards payment of property tax being provided under section 94(1-a)(i) of the act of 1964, the revisional court has rightly applied the same and revised the order passed by - 14 - wp no.87922 of 2012 .....

Tag this Judgment!

Apr 16 2018 (HC)

smt.mahananda W/O Late Shivaraj Patil and Ors Vs. mr.gurulingappa S/O ...

Court : Karnataka Kalaburagi

..... are assailing the quantum of compensation awarded by the tribunal on the ground that the compensation awarded towards loss of income is on the lower side and that the `tribunal has erred in deducting 30% towards income tax, contrary to the provisions of the income tax act and the established principles governing motor accident claims cases.3. for the sake of convenience and clarity, the parties ..... box to testify on this aspect. though the claimants had contended before the tribunal that the deceased was also having agricultural income, the tribunal has rightly discredited the said contention since no cogent evidence was placed before the tribunal with regard to the agricultural income alleged to be earned by the deceased. relying on the transfer certificate ex.p13, the tribunal has concluded that .....

Tag this Judgment!

Nov 24 2017 (HC)

Smt. Pooja Devi W/O Late Rajakamal @ Rajkumar and Ors Vs. Anjinayya S ...

Court : Karnataka Kalaburagi

..... of the accident, he uses the machines for his personal work in his agricultural land, in the remaining hours in the lands of others on the hire basis. his turnover from 19 the machine is rs.20 lakhs per annum but he is not an income tax assessee.14. rebuttal evidence was adduced by the legal officer of the ..... traversal with him. thus, all the three of them knowing fully well the vulnerability of such riding and the consequences thereupon, guilty of negligence. ofcourse, motor vehicle act is benevolent legislation intended to place the claimant in the same position that he was before the accident and to compassionate him for the loss. thus, it should be ..... 26/n-1171 without valid driving licence. he was guilty of triple riding of the motorcycle in violation of 11 provision of section 128 of motor vehicles act (for brevity the act ) therefore the owner and insurer of the motorcycle are necessary parties to the proceedings and not arraying them as respondents in the claim petition has vitiated .....

Tag this Judgment!

Aug 29 2017 (HC)

Md Hasnuddin S/O Md Ruknuddin Vs. The State of Karnataka & Ors

Court : Karnataka Kalaburagi

..... . no such discrimination within the group is pointed out by the petitioner.6. the hon ble apex court in the case of khandige sham bhat and another vs- agricultural income tax 7 officer, kasaragod and another reported in 1963 (48) itr21 while dealing with the doctrine of classification, after making reference to its judgment in ram krishna dalmia vs ..... of india and deserves to be struck down. it is further contended that the installation of solar water heater would further add to the miseries of low- income groups with additional financial burden for the investment on solar heater system. hence, the restriction 5 imposed is unreasonable in the light of the financial status of ..... or according to objects or occupations or the like. what is necessary is that there must be a nexus between the basis of classification and the object of the act under consideration. it is also well established that article 14 condemns discrimination not only by a substantive law but also by a law of procedure .7. it .....

Tag this Judgment!

Dec 02 2020 (HC)

Sudharshan S/o Hanmanth Vs. Sri. Subash S/o Bakkappa Mathanshetty

Court : Karnataka Kalaburagi

..... the same is considered to be on lower side and accordingly a compensation of rs.15,000/- is awarded under the said head.30. the tribunal has considered notional income of rs.4,000/- per month and considered 8% of disability and accordingly multiplied by the relevant factor. as per the age of the appellant as 18 years, ..... certificate. therefore, under these circumstances when the entire facts and circumstances are considered coupled with the legal provisions as discussed above as stated in section 64vb of the act and also principle of law laid 32 down by this court and the hon ble apex court the respondent no.2 insurance company is liable to pay the ..... risk, therefore upon considering this and applying the same in the present 30 facts and circumstances and by following the legal provision enshrined under section 64vb of the act it can be safely held that from the time of making payment of premium itself covering risk starts.26. before issuance of policy and muchless even before receiving .....

Tag this Judgment!

Aug 19 2020 (HC)

Shri Venkateshvara Logistics Vs. The Assistant Commissioner

Court : Karnataka Kalaburagi

..... writ petition and it is profitable to refer the decision of the apex court in commissioner of income tax and others vs. chhabil dass agarwal reported in 2014 (1) scc603 if for any reason, it is found that the authorities of the state have acted arbitrarily or in violation of the principles of natural justice, more particularly when the goods involved are ..... upon the payment of tax and penalty, the vehicle and the goods were released on 08.03.2019 as per form gst mov- ..... rs.4,24,200-00 towards inter-state tax of rs.2,12,100/- and penalty of rs.2,12,100/- was generated and paid on 08.03.2019. since the vehicle was seized and parked in the sagar apmc yard, agricultural produce marketing committee collected the cess and penalty payable under the act from the supplier on 07.03.2019. 5 .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organize Client Files //