Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 38 power to take evidence on oath etc Page 16 of about 861 results (0.142 seconds)

Bazaloni Group Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... , therefore, it is necessary to re-determine the income under the proviso to section 49 of the agricultural income-tax act, 1939, of the assessee for computation of the agricultural income. by virtue of the proviso to rule 5 of the assam agricultural income-tax rules 1939, the agricultural income-tax officer, assam, was empowered to refuse to accept the computation of agricultural income made by the central income-tax officer. feeling aggrieved, the assessee has challenged ..... 60 per cent under rule 8 of the income-tax act.8. thereafter, the assam agricultural income-tax officer issued notice under section 30 of the assam agricultural income-tax act, 1939, to the assessee for assessment under the act, on the ground that the deduction allowed under section 80hhc before computation of the composite income under rule 8 of the income-tax rules by the income-tax officer, was detrimental to the revenue's interest .....

Walliawarum Plantations Vs. Agricultural Income-tax and Sales-tax Offi ...

Court : Kerala

Reported in : [1999]237ITR325(Ker)

..... bar of limitation it is stated that exhibit p-7 notice is well within the time provided under section 35 of the agricultural income-tax act, 1950, and under section 41 of the kerala agricultural income-tax act, 1991.4. learned counsel appearing for the petitioner submitted that exhibit p-9 assessment order is null and void. he ..... . he also submitted that the petitioner has got an effective alternate remedy by way of an appeal as provided under section 72 of the kerala agricultural income-tax act, 1991, and that the petitioner has approached this court without availing of the said remedy.6. i shall first dispose of the contention taken ..... power to reopen an assessment when it is satisfied that the agricultural income chargeable has escaped assessment in any financial year for any reason by virtue of the provisions of section 35 of the agricultural income-tax act, 1950, and section 41 of the kerala agricultural income-tax act, 1991. the government pleader submitted that reassessment in the case .....

B.D. Basavaraj and Another Vs. Agricultural Income-tax Officer and Ano ...

Court : Karnataka

Reported in : [1991]188ITR113(KAR); [1991]188ITR113(Karn); 1990(3)KarLJ403

..... . in this batch of writ petitions, two assessees have assailed the validity of the second proviso to rule 9(c) of the karnataka agricultural income-tax rules, 1957, as ultra vires the act, viz., the karnataka agricultural income-tax act, 1957 (in short the 'act'). they have further prayed for quashing of annexures e to l to the petitions which comprise assessment orders or reassessment orders under section 36 ..... of act accompanied by the demand notices in accordance with such order. 2. it suffices for us to state that, in the case of b .....

O. Thomas Children's Benefit Trust Vs. Agricultural Income-tax Officer ...

Court : Kerala

Reported in : [1998]234ITR143(Ker)

..... the trustees of a family trust known as the 'o. thomas children's benefit trust'. the assessment orders passed under section 35 of the agricultural income-tax act, 1950 (for short 'the act'), are challenged in these writ petitions. exhibit p-l in both the cases is the assessment order passed in respect of the years 1981-82 ..... and 1982-83 in exercise of power under section 35 of the act by the agricultural income-tax officer, aluva. exhibit p-2 is the order passed in revision petitions filed by the petitioners. the commissioner of agricultural income-tax as per exhibit p-2 order set aside the assessments for the years 1981-82 ..... may proceed to assess or reassess such income under the provisions of the act. section 17(2) is as follows :'(2) 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 .....

K.G. Keshava Bhat Vs. State of Kerala and ors.

Court : Kerala

Reported in : [1999]240ITR313(Ker)

..... tribunal, who, while setting aside the assessment, held that the words 'tenants-in-common' could be construed only as an association of persons under the agricultural income-tax act. this is how the tribunal held that the assessment should be made as an association of persons. the learned single judge then held as follows (page 52): '. . . the word 'person' ..... important and interesting question for consideration whether the benefit of compounding under section 13(1) of the kerala agricultural income-tax act, 1991 (briefly, 'the act'), can be. availed of by tenants-in-common.2. sub-section (9b) of section 13 of the act, which was inserted by act 19 of 1994 with effect from april 1, 1994, is as under :'(9b) notwithstanding anything contained in sub .....

New Ambadi Estates (Pvt.) Ltd. Vs. State of Tamil Nadu (Represented by ...

Court : Chennai

Reported in : [1994]207ITR874(Mad)

..... , the petitioner appears to have failed a return under the tamil nadu agricultural income-tax act, 1955 (hereinafter referred to as 'the act'), and the rules made thereunder, disclosing a net agricultural income of rs. 28,72,934. the agricultural income-tax officer-ii, nagercoil, on going through the accounts and considering the various ..... claims for deduction, determined the net assessable income at rs. 34,35,514 and the total tax due for ..... aggrieved against the action of the assessing authority in disallowing certain deductions claimed, an appeal has been preferred before the assistant commissioner of agricultural income-tax, nagercoil. the first appellate authority partly allowed the appeal by sustaining deductions claimed on certain accounts and in other respects dismissed the appeal .....

H.S. Shivakantappa Vs. Commissioner of Agricultural Income Tax

Court : Supreme Court of India

Reported in : (1994)116CTR(SC)134; [1993]204ITR349(SC); 1994(1)KLT217(SC); 1993(4)SCALE695; (1994)1SCC741

..... whether the amounts expended by the assessee, who is in appeal before us by way of charges paid to his auditors for the purposes of preparing his returns of income under the agricultural income tax act, 1950 were allowable expenditure under section 5(j) thereof. thereunder, a deduction could be allowed in respect of 'any expenditure laid out or expended wholly and exclusively for the ..... purposes of deriving the agricultural income'. the high court, basing itself on its earlier judgment in commissioner of income tax v. nilambur rubber company limited : [1969]71itr686(ker) , held that only amounts expended in .....

inspecting Assistant Commissioner of Agrl. I.T. and S.T. and anr. Vs. ...

Court : Kerala

Reported in : [1998]232ITR599(Ker)

..... the writ petitioner is an assessee to the agricultural income-tax act on the file of the inspecting assistant commissioner, agricultural income-tax and sales tax, ernakulam. for the assessment years 1982-83 and 1983-84, the assessee filed revised returns on july 28, 1987, and may ..... mohammed, j. 1. the main question involved in these cases is whether the levy of penalty under section 17a(3) of the kerala agricultural income-tax act, 1950 (for short 'the act'), is automatic or it is subject to the discretionary power of the officer levying penalty.2. the facts of the case are summarised hereunder : ..... person liable to furnish a return under section 17 or section 35 of the act. such person shall pay before furnishing the return the amount of tax on the total agricultural income admitted in the return and proof of payment of such tax shall be produced along with the return. failure to comply with this requirement .....

Commissioner of Income-tax Vs. V.A. Trivedi

Court : Mumbai

Reported in : (1988)72CTR(Bom)199; [1988]172ITR95(Bom)

..... factor and had to be taken into account.19. in arundhati balkrishna v. cit : [1982]138itr245(guj) , a division bench of the gujarat high court again considered the question of land being agricultural for the purposes of exemption from capital gains under the income-tax act. again it followed the judgment in rasiklal chimanlal nagri's case [1965] ..... to connect it with an agricultural purpose, the land could not be agricultural land.....'18. in ranchhodbhai bhaijibhai patel v. cit : [1971]81itr446(guj) , the gujarat high court reaffirmed the view it had taken in rasiklal chimanlal nagri v. cwt [1965] 56 itr 608 in context of capital gains under the income-tax act. it reiterated that the ..... 87,762 on accounts of the sale of the balance of 3 acres of the ajni land and indicated that it was exempt being agricultural income. at this stage, the income-tax officer reopened the assessment of the assessee for the assessment year 1969-70. the reassessment proceedings for the assessment year 1971-72 were .....

Assam Co. Ltd. Vs. Union of India (Uoi) and ors.

Court : Guwahati

..... been allowed by the central authority while computing the composite income. the agricultural income component that is 60 per cent. of the composite income was thereafter worked out.21. section 2(a) of the assam agricultural income-tax act, 1939 (hereafter referred to as 'the 1939 act'), defines agricultural income, inter alia, to mean any income derived by agriculture from land used for agricultural purposes and is either assessed to land revenue in assam ..... , it is inferable that no deduction for the cess amount paid had been allowed under the act justifying the deduction while computing the taxable agricultural income under section 8(2)(e) of the assam agricultural income-tax act, 1939. he contended that intimation under section 143(1)(a) of the act was also an assessment and that the present was a case of change of opinion of the .....