Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 38 power to take evidence on oath etc Court: delhi Page 1 of about 61 results (0.310 seconds)

Gee Vee Enterprise Vs. Additional Commissioner of Income-tax

Court : Delhi

Reported in : ILR1975Delhi53; [1975]99ITR375(Delhi)

..... apparent on the face of the record. in joharmal murlidhar and co. v. agricultural income-tax officer : [1971]79itr6(sc) . the supreme court held that the assessments were arbitrary and that the fact. that the appellant had not appealed under the act was a good ground for refusing to give relief to the appellant. but taking ..... into account the amount involved and the simple nature of the proof required, the supreme court directed the income tax officer to issue fresh notice to the assessed to produce the central income-tax assessment orders and if the assessed produced those orders, the agricultural income-tax ..... discretionary; it is not issued merely because it is lawful to do so. where the party feeling aggrieved by an order of an authority under the income tax act has an adequate alternative remedy which he may resort to against the improper action of the authority and he does not avail himself of that remedy .....

D.L.F. United Ltd. Vs. Commissioner of Income-tax

Court : Delhi

Reported in : (1995)129CTR(Del)33; [1996]217ITR333(Delhi)

..... the revenue, we are left to decide that last contention raised by the revenue that the insertion of the explanationn to the definition of agricultural income in section 2(1a) of the income-tax act by the finance act, 1989, with retrospective effect from april 1, 1970, makes a difference to the approach to the answer to the question in the ..... (2) whether, on the facts and in the circumstances of the case, compensation of rs. 11,802 was its agricultural income within the meaning of section 2(1) (a) of the income-tax act, 1961, and as such exempt from income-tax? (3) whether, on the facts and in the circumstances of the case, the character of the assessor's lands ..... whether, on the facts and in the circumstances of the case, the above compensation amounts can be said to be agricultural income within the meaning of section 2(1) (a) of the income-tax act, 1961, and as such exempt from income-tax? (3) whether, on the facts and in the circumstances of the case, the character of the assessor's lands .....

Devika Mehra Vs. Ameeta Mehra

Court : Delhi

Reported in : 114(2004)DLT811; 2004(77)DRJ651

..... devika with the petition under section 34, which recorded the sole proprietary nature of green tree; (b) disclosure under section 40(a)2(b) of the income tax act as per the income tax return of usha stud and agricultural farm for the assessment year 2000-2001 signed by the parents of the parties which also record the sole proprietary nature of the gree tree; (c ..... was a sole proprietary concern.(b) that the disclosure under section 40(a)2(b) of the income-tax act as per the income-tax returns of the usha stud and agricultural farms for the assessment year 2000-2001 signed by the parents of the parties as well as income-tax returns of veena mehra, the mother for the year 2000-2001 signed by her which also showed .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)96TTJ(Delhi)1

..... ).32.3 on appeal after considering the relevant statutory provisions, their lordships held that the provisions of sections 19 & 20 of the assam agricultural income-tax act were similar to sections 22 & 23 of the income-tax act, 1922. particularly sub-section (1), (2) & (3) of section 19 of the agricultural income-tax act were held to be identical with sub-section (1), (2) & (3) of section 22 of the old ..... act. likewise, sub-section (1), (2), (3) & (4) of section 20 of the assam agricultural income-tax act were held to correspond with section (1), (2) & (3) of section 23 of the old act. section 30 of the agricultural income-tax act was found to be corresponding to .....

Virbhadra Singh & Anr. Vs.central Bureau of Investigation & Ors.

Court : Delhi

..... could not property be accounted for. respondent no.5 filed income tax returns for assessment years 2009-10, 2010-11, 2011-12 showing agricultural income rs. 7,35,000, rs. 15,00,000 and rs. 25,00,000 respectively which are exempt under the income tax act. in november-december 2010, documents were seized in an income tax raid of a multinational steel company which showed that cash payments ..... 133 petitioners in shimla; ii. that the petitioner no.1 as karta of huf has been filing income tax returns but for ay200910, 2010-11, 2011-12 has filed revised income tax returns showing substantial increase in his agricultural income. iii. show cause notice under section 148 of the it act has been issued in shimla and the same is under challenge in shimla; iv. the lic policies .....

Ram Devi Vs. Asstt. Cit

Court : Delhi

Reported in : (2004)90TTJ(Del)374

..... by engineering cell of cbi was on a very high figure, i.e., about rs. 47 lakhs. the dvo is also an authorized authority under the income tax act and wealth tax act, and valuation done by him cannot be ignored. though in the order of the assessing officer it is mentioned that the valuation in regard to wooden work ..... and other evidences, etc. the assessing officer is further directed to allow the benefit of the amount after ascertaining the figure of amount on account of undisclosed agricultural income and opening cash-in-hand shown by assessed, as directed by us while disposing these issues above. we order accordingly.15.4. before parting, we will ..... returns filed by the assessed. regarding assessment year 1987-88, we have already restored the matter to the file of the assessing officer for ascertaining the quantum of agricultural income, which was not shown for the assessment year 1987-88, and other years which falls in the block period. thereforee, after ascertaining the same, the credit .....

Pradeep Batra Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1991)39ITD406(Delhi)

..... not liable to tax. from assessment year 1973-74 the finance act, 1973 provided for inclusion of agricultural income in total income ..... power to determine the agricultural income in a case where the assessee does not have any other apparent source of income. the income-tax act, 1961 provides for taxation of income.income is defined under section 2(24) of the income-tax act, 1961.under section 10 certain incomes are excluded from forming part of total income and agricultural income is specifically excluded from the total income. there is thus no doubt that agricultural income as such is .....

Filmistan Exhibitors (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1990)34ITD166(Delhi)

..... the assessee submitted that following the judgment of the delhi high court in the case of national agricultural co-operative marketing federation of india ltd. (supra) the assessee is entitled to the interest under section 244(1a) of the income-tax act also. the cit held in his order that the ratio laid down by the decision was not applicable to ..... the facts of this case. in this case for the assessment year 1973-74, the petitioner i.e. national agricultural co-operative marketing federation of india ltd.'s case (supra ..... the kerala high court, speaking through justice m. fathima beevi (as she then was) observed that the phrase 'regular assessment' occurring in section 214 of the income-tax act means the first assessment made by the ito, when he is bound to determine the sum paid by the assessee or refundable to him on the advance .....

Deputy Commissioner of Income Tax Vs. Shri Shyam Pulp and Board Mills

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)106TTJ(Delhi)973

..... case, the assessee has not discharged the primary onus with regard to all the three ingredients of section 68 of the act.4. before the cit(a), it was contended by the assessee that the assessee company is an agricultural based small scale industry set up with the aim to provide help and benefit to local people as well as to promote ..... ), the assessee has alleged to having furnished copies of ration cards, affidavits and papers of agricultural lands of the alleged creditors. as these documents were furnished before the cit(a) for the first time, as per provisions of r. 46a, the cit(a) sent these documents to the ao for his comments. however, the ao has not given favourable report but ..... his remand report, he has stated that these documents were not sufficient to prove the veracity of assessee's claim under section 68 of the act.so far as accepting the additional evidence by the cit(a) are concerned, we do not find anything wrong in his action, since the same were sent by him to the ao for his .....

Ch. Ranjit Singh Vs. Ito

Court : Delhi

Reported in : [2006]7SOT151(NULL)

..... amount received was assessable, the notice was held to be not valid.5.3 in a.r. mahendras case (supra), considering the provisions of the karnataka agricultural income tax act, 1957, the hon'ble karnataka high court held, inter alia, that having regard to the limitations prescribed for exercise of jurisdiction under section 36 of the ..... stand of the assessed regarding interest on loan was in the record of the assessing officer and this ought not to have been ignored in determining income chargeable to tax under section 149 of the act. if this had not been ignored, the amount would not have been exceeded rs. 25,000, le., the maximum amount not chargeable to ..... the assumption of jurisdiction under section 147 by the assessing officer and issuance of a notice under section 148 of the act to the appellant inasmuch as there has been no escapement of assessment of income chargeable to tax and as such, resort to action under section 147 is illegal and without jurisdiction.2. that no reason appears .....