Court : Kerala
Reported in : [1991]190ITR227(Ker)
..... for the decision of this court : 'whether, on the facts and in the circumstances of the case, the proceedings of the commissioner of agricultural income-tax, trivandrum, under section 34 of the agricultural income-tax act, by his order dated february 28, 1982, in respect of the assessment year 1969-70, after the lapse of about ten years, is ..... by limitation. 10. we should say that no question of bar of limitation arises in suo motu revision proceedings initiated under section 34 of the agricultural income-tax act. the act does not provide any time-limit within which the proceeding should be initiated. the power is vested in very wide terms. it is trite law that ..... jurisdiction. this aspect, as such, was not clearly adverted to in the revisional order. the revisional order proceeds to say that section 34 of the agricultural income-tax act had been invoked to set aside the mistake or irregularity committed by the assessing authority in not including the amount of rs. 26,188 relating to this .....
Tag this Judgment!Court : Kerala
Reported in : (2004)187CTR(Ker)79; [2004]265ITR385(Ker)
..... 8, 1998. the kerala agricultural income-tax act, 1950, was repealed and the kerala agricultural income-tax act, 1991, was enacted. it must be noted that there was no provision in the agricultural income-tax act, 1950, for registration of a charitable/religious institution. the relevant portion of section 4 of the agricultural income-tax act, 1950, reads as follows :'4. total agricultural income.--(1) subject to the provisions of this act, the total agricultural income of any previous year of ..... any person comprises all agricultural income derived from land .....
Tag this Judgment!Court : Chennai
Reported in : [1966]59ITR184(Mad)
..... has been done in this case. according to the learned counsel, under article 366(1) of the constitution, 'agricultural income' means agricultural income as defined for the purpose of the enactments relating to the indian income-tax act. the agricultural income-tax act has adopted the definition of 'agricultural income' given in the indian income-tax act. for applying this definition, there is a difficulty in the case of tea, which has little commercial value in ..... as that is concerned. under article 366(1) of the constitution, 'agricultural income' means agricultural income as defined for the purposes of the enactments relating to indian income-tax. section 2(2) of the indian income-tax act defines 'agricultural income'. this definition is incorporated in the corresponding definition in section 2 of the madras agricultural income-tax act. section 59 of the indian income-tax act empowers the central government to make rules to prescribe the manner .....
Tag this Judgment!Court : Karnataka
Reported in : [1967]64ITR114(KAR); [1967]64ITR114(Karn); (1966)2MysLJ608
..... 1956, no assessment is possible under the mysore agricultural income-tax act, no assessment is possible under any mysore agricultural income-tax act, 1955, and for the period from november 1, 1956, to may 31, 1957, also no assessment under the mysore agricultural income-tax act, 1957 (3) where the assessment order passed by the agricultural income-tax officer, bangalore sub-division, in no. a. ..... to the first question is that the assessment in respect of the previous year ending on may 31, 1957, was not possible under the mysore agricultural income-tax act, 1955. the other part of the question, which concerns itself with the situation of the land, does not arise out of the order made ..... trading corporation v. state), where the assessment for the previous year ended may 31, 1957, is possible under the mysore agricultural income-tax act, 1955, inasmuch as the land from which the income was derive a was situated in the new state of mysore during the period from november 1, 1956, to may 31, .....
Tag this Judgment!Court : Karnataka
Reported in : (1986)55CTR(Kar)252; [1986]160ITR203(KAR); [1986]160ITR203(Karn)
..... to time.3. for the assessment years 1976-77 to 1980-81 relevant to the corresponding previous years, the assessee filed its returns under the karnataka agricultural income-tax act, 1957 (karnataka act 22 of 1957) ('the act'), before the agricultural income-tax officer, mysore circle, mysore, and, inter alia, claimed the following amounts as permissible deductions for the relevant assessment years.particularscrpnos.1976-77 3556/831977-78 3554 ..... has urged that the salary paid to the poojari and the pooja expenses of the temple were allowable deductions under section 5(1)(k) of the act and the tribunal, the deputy commissioner of agricultural income-tax and the agricultural income-tax officer were in error in disallowing them.7. sri rajendra babu has urged that salary paid to the 'poojari' and the pooja expenses were not .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1958All528; [1960]39ITR687(All)
..... to raise were identical.2. the appellant is a firm which carries on business of supplying seeds and plants at saharanpur. the appellant was assessed to agricultural income-tax under the u. p. agricultural income-tax act, 1949. it was not found assessable for the year 1947-48 but was assessed for the years 1948-49, 1949-50, 1950-51, 1951- ..... entitled to do.17. learned counsel for the respondent pointed out in this connection that unlike section 33 of the income-tax act section 22 of the agricultural income-tax act does not contain the word, 'subject to the provisions of this act'. on that basis he argued that the revisional powers of the board of revision could not be subject to ..... 8. the main contention pressed in appeal is that the revisional powers of the board of revision under section 22 of the agricultural income-tax act are subject to the provisions of section 25 of the act and after the expiry of the period of limitation mentioned in the latter section it was not open to the board of .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1959All637
..... should be set off against the income under section 5 of the agricultural income-tax act to determine the total agricultural income of the assessee?' under section 2(16) the phrase 'total agricultural income' has been defined thus: ' 'total agricultural income' means the aggregate of the amounts of agricultural income of the different classes specified in ..... agricultural income-tax aet like what was provided for in the income-tax act by section 24(1).it is true that there is no such provision in the agricultural income-tax act but, nevertheless, reference to the provisions of the act to which we have already referred, clearly indicates that what was taxable under the agricultural income-tax act was the total income ..... also the proper deductions as stated above.'8. we may point out that the bihar agricultural income-tax act was almost in the same terms as the u. p. agricultural income-tax act. in the bihar act too there was no specific provision, at the time at any rate, when the decision .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1969SC831; [1970]75ITR18(SC); [1969]1SCR698
..... made in respect of the respondents for the assessment years 1955-56 and 1957-58 under the assam agricultural income-tax act, 1939, hereinafter called the act. 2. a general notice was issued under section 19(1) of the act for submission of the return for the purpose of agricultural income-tax on april 13, 1955, for the assessment year 1955-56. according to the departmental authorities a notice ..... years on receipt of the return but that was not done.4. section 19 is almost in the same terms as section 22 of the income-tax act, 1922, hereinafter called the income-tax act. section 19(1) reads as follows : 'the agricultural income-tax officer shall, on or before the first day of may for the year commencing 1st april, 1939 or any later day notified by government .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1967]63ITR325(SC)
..... 'whether the crop of the season 1950-51 of the value of rs. 2,16,000 would be agricultural income of the assessee under the coorg agricultural income-tax act, 1951, and is the assessee liable to pay agricultural income-tax in respect thereof ?' 3. after receipt of the statement of the case and hearing counsel for the ..... agricultural income-tax act constitute the agricultural income of the assessee within the meaning of the act and is liable to tax under the act.' 4. the high court also added that, in the light of these answers, the actual agricultural income of the assessee liable to payment of tax under the act will have to be computed fresh. the commissioner of agricultural income-tax ..... had already been harvested before the date of sale, viz., 22nd of march, 1951, do not constitute the agricultural income of the assessee within the meaning of the coorg agricultural income- tax act. the net realisations by the assessee of crops of all description standing on the land on the date of purchase .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1919; [1965]57ITR790(SC); [1965]3SCR130
..... in not accepting the bonds which had been delivered and which were not even cashable at the time, in payment of the arrears of agricultural income-tax payable under the agricultural income-tax act.21. we accordingly allow the appeal, set aside the order of the high court and restore that of the collector dated august 24, ..... as a result of the notification under section 4 of the uttar pradesh zamindari abolition and land reforms act, 1950, (act 1 of 1951), and of tax on agricultural income assessed under the u.p. agricultural income-tax act, 1948, (u.p. act iii of 1949), due from an intermediary for any period to the date of vesting shall be realised ..... 1952, and the relevant portion of the provision after amendment reads thus :'an arrear of revenue..... or an arrear on account of tax on agricultural income assessed under the u.p. agricultural income-tax act, 1948, for any period prior to the date of vesting shall continue to be recoverable from such intermediary and may, without prejudice .....
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