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K.A. Ammarkunhi Amma Vs. Commissioner of Agricultural Income-tax

Court : Kerala

Reported in : (1998)144CTR(Ker)259; [1999]235ITR401(Ker)

..... of the amount paid in respect of the yielding land.5. notice dated november 17, 1988, was issued by the deputy commissioner of agricultural income-tax invoking his power under section 34 of the agricultural income-tax act proposing to cancel the assessments for the years 1978-79 and 1979-80 for two reasons : (1) at the time of final assessment ..... appeal, revision, assessment or refund as the case may be. this in general is the scheme of assessment and appeals and revisions therefrom under the kerala agricultural income-tax act, 1950.12. the first contention raised by the assessee is that once an assessment order was the subject matter of an appeal under section 31 before the ..... . in oommen v. commr. of agrl. i. t. [1963] klj 211 also this court had considered a case where notice under section 34 of the agricultural income-tax act was issued to the assessee requiring him to show cause why the order of the appellate assistant commissioner should not be revised. therefore, we find that these two .....

Fazalbhoy Investment Co. P. Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Reported in : [1989]176ITR523(Bom)

..... the facts and in the circumstances of the case, the assessee's lands at chembur acquired by the government were 'not agricultural lands' within the meaning of section 2(14)(iii) of the income-tax act, 1961 ?'2. the reference relates to the assessment years 1967-68 to 1969-70, the relevant previous years having ended ..... to the income-tax appellate tribunal. he urged that the said land was agricultural land for the reasons that it was assessed to land revenue; ..... , for the three years. he rejected the contention of the assessee that the said land was agricultural land and that any gain made thereon would not, therefore, attract the provisions relating to capital gains tax in the income-tax act.3. the assessee's appeal before the appellate assistant commissioner was rejected. the assessee went up .....

Commissioner of Income-tax Vs. Padma Timber Depot

Court : Andhra Pradesh

Reported in : (1987)67CTR(AP)109; [1987]169ITR647(AP)

..... not respond to either of the notices. however, a return was filed by the assessee on may 31, 1958. section 19(3) of the assam agricultural income-tax act, 1939 (analogous to section 139(4) of the income-tax act, 1961), provides that if any person has not furnished a return within the time allowed by or under subsection (1) or sub-section (2), ..... assessment was made, was not filed before the expiry of the assessment year on march 31, 1956. it was obvious that under section 19(3) of the assam agricultural income-tax act, 1939, a return could be filed within three years from the end of the assessment year, that is to say, a return could be filed on or before ..... that the return filed by the assessee was well within time as provided by section 19(3) and it was open to income-tax officer to make an assessment based on that return under section 20 of the assam agricultural income-tax act, 1939. the supreme court rejected the contention that the words 'at any time' occurring in sub-section (3) of .....

Union of India (Uoi) and anr. Vs. Belgachi Tea Co. Ltd. and ors.

Court : Supreme Court of India

Reported in : (2008)4CALLT33(SC); (SCSuppl)2008(4)CHN152; (2008)216CTR(SC)337; [2008]1ITR304(SC); JT2008(7)SC114; 2008(8)SCALE407

..... , the court directed that after assessment, the income tax officer (for short 'ito') can levy the tax on 40% of the income in accordance with the provisions of the income tax act, 1961 (hereinafter referred to as 'the 1961 act') and balance amount may be assessed by the agricultural income tax officer to tax under the bengal agricultural income tax act, 1944 (hereinafter referred to as 'the 1944 act'). the court further directed that if any assessment ..... .1984, 04.04.1984, 29.03.1985 and any proceeding taken or purported to have been taken under the bengal act, as amended by the bengal agricultural income tax (amendment) act, 1980 for the purpose of levy, imposition and collection of agricultural income tax in respect of income derived from the said tea grown and manufactured by your petitioner and further forbearing the respondents from giving any effect or .....

Brihan Maharashtra Sugar Syndicate Ltd. and Another Vs. P.R. Joglekar ...

Court : Mumbai

Reported in : [1987]165ITR279(Bom)

..... these contentions, we propose to refer to or set out the relevant provisions of the maharashtra agricultural income-tax act. sections 4 and 5 of the said act deal with the charge of agricultural income-tax. sub-section (1) of section 4 provides that agricultural income-tax shall be charged at the rate specified in sub-section (2) of section 4 for ..... year ending on march 31, 1962.19. the next submission of mr. jetly which was his main submission was that, under the provisions of the agricultural income-tax act, in order that the payment or disbursement might be allowed as a deduction, it was not only necessary that the payment should be made during the ..... . although this decision has been rendered under the provisions of the indian income-tax act, 1922, it is agreed by counsel that the principles laid down in that case is also applicable to the powers conferred under the said act, namely, the maharashtra agricultural income-tax act, 1962. hence, in considering the question, what we have to see .....

Pullala and Rosary Estate Vs. Commissioner of Agricultural Income-tax

Court : Kerala

Reported in : [1994]205ITR149(Ker)

..... the appellate order of the appellate assistant commissioner?(iii) whether, on the facts and in the circumstances of the case, the proceedings of the commissioner under section 34 of the agricultural income-tax act, 1950, cancelling the assessment for 1980-81, passed after expiry of five years form the date of such assessment is unreasonable or irrational and hence unsustainable ?(iv) whether, on the ..... the circumstances of the case, the proceedings of the commissioner cancelling the assessment for 1980-81, are without jurisdiction and barred by limitation in view of the provisions of the agricultural income-tax act, 1991 ?(v) in view of the cash system of accounting followed by the petitioner, was the commissioner right and justified in holding that the amount of rs. 13,44,264 .....

Kerala Publicity Bureau Vs. Commissioner of Income-tax

Court : Kerala

Reported in : [1993]200ITR366(Ker)

..... of the applicants that so long as no provision derogatory to the provisions contained in section 13(b) of the partnership act obtain in the agricultural income-tax act, 1950, and the income-tax act, 1961, those provisions could be looked into to ascertain the individual shares of the partners in the profit and loss of ..... by two benches of this court. theissue involved in the above cases relates to the question of registration of firms under the kerala agricultural income-tax act, 1950, and the income-tax act, 1961. the provisions regarding registration of firms under the above-mentioned statutes and the rules issued thereunder are substantially similar. while i. ..... raised on behalf of the applicants is that specification of the individual shares of the partners required under section 27 of the agricultural income-tax act, 1950, and section 184 of the income-tax act, 1961, does not contemplate expressly setting out in fractional or other shares. if there is no provision in the partnership .....

Tata Tea Ltd. and anr. Vs. State of West Bengal and ors.

Court : Supreme Court of India

Reported in : AIR1988SC1435; (1988)70CTR(SC)99; [1988]173ITR18(SC); JT1988(2)SC299; 1988(1)SCALE867; 1988(Supp)SCC316; [1988]3SCR961

..... from clause (2) of sub-section (a) of section 2 of the kerala agricultural income-tax act and in spite of the amendment carried out by the amendment act of 1979 and thereafter the amendment act of 1980 in the case of the bengal agricultural income-tax act, an agricultural income-tax officer acting under the kerala agricultural income-tax act or the bengal agricultural income-tax act has no powe-'to levy agricultural income-tax except in respect of 60 per cent of the ..... income derived by an assessee from the sale of tea grown and manufactured by him .....

Maud Tea and Seed Company Ltd. Vs. Agricultural Income-tax Officer and ...

Court : Guwahati

..... a case under the kerala agricultural income-tax act, which follows closely the provisions of the assam act. in that case, kerala state's power to tax income from tea to agricultural income-tax is limited to taking 60% of the income computed for the purpose of the indian income-tax act as if it were income derived from business, was questioned on the ground that the provisions of the kerala agricultural income-tax act, 1950, as amended by ..... as tea in the market. the petitioners were charged to income-tax on the forty per cent. of the income and to agricultural income-tax under the assam agricultural income-tax act, 1939 (act ix of 1939) (hereinafter referred to as 'the assam act'), in respect of the balance of income of sixty per cent. under rule 24 of the rules framed under the indian income-tax act, 1922, read with the provisions of the assam .....

Belapur Sugar and Allied Industries Ltd. Vs. State of Maharashtra

Court : Mumbai

Reported in : (1987)63CTR(Bom)264; [1987]165ITR27(Bom)

..... of interest. these claims for deductions were made under section 8 and/or sub-section(9) of section 8 of the maharashtra agricultural income-tax act. the agricultural income-tax assessor disallowed the said claims along with some other claims made by the assessee. the assessee preferred an appeal to the appellate assistant commissioner of ..... madon and mehta jj. on november 20, 1979, judgment having been delivered by mehta j.). in that case, the respondent assessee was assessed under the maharashtra agricultural income-tax act 1962, for the assessment year 1965-66, the corresponding previous year being from october 1, 1963, to september 30, 1964. certain amounts were paid by ..... the said expenditure on the ground that the said expenditure was not admissible under section 8 or sub-section (9) of section 8 of the maharashtra agricultural income-tax act, 1962. from the said decision of the tribunal, the following question has been posed to us for our determination :'whether, on the facts and in .....