Court : Allahabad
Reported in : [1971]81ITR544(All)
..... this court for relief under article 226 of the constitution.5. the u. p. agricultural income-tax act provides, as its title indicates, for the imposition of a tax on agricultural income. section 3 of the act declares: '3. charge of agricultural income-tax.--(1) agricultural income-tax and super-tax at the rate or rates specified in the schedule shall be charged for each year in ..... estate which had ceased tobelong to him. the arrears represented rent accruing in 1359 fasli and earlier years.4. in proceedings under the u. p. agricultural income-tax act, 1948, the petitioner was assessed for the assessment years 1361, 1362 and 1364 fasli in respect of the arrears of rent received during the relevant previous ..... view of an apparent conflict between different benches of this court on the import of the word 'person' in section 3 of the u. p. agricultural income-tax act, this case has been referred by a division bench to a larger bench. and that is how it has been placed before us.2. the petitioner .....
Tag this Judgment!Court : Allahabad
Reported in : [1961]41ITR577(All)
..... lordships of the privy council have no more than one occasion pointed out that the indian income-tax act is in many particulars different from the english and that in construing the indian income-tax act the authoritys under the english income tax act or english cases relating to charities should not used as binding authorities, but a best as ..... pratap is the good of all mankind and that a very important and indispensable way to achieve that aim is the progress of india by the development of agriculture, trade, knowledge, art, prosperity, self-respect, power, good conduct and character. other requirements of organised, popular and comprehensive education of right policies of ..... the equity or the statute of elizabeth.we were also referred to inland revenue commissioners v. yorkshire agricultural society. in that case lord hanworth construed the object of the society as being the improvement of agriculture as a whole and not for any confined purpose of benefiting only the members of the society .....
Tag this Judgment!Court : Allahabad
Reported in : [2010]186TAXMAN460(All)
..... to regulate the entire marketing of agricultural and some other produce from the stage of procuring till it reaches the ultimate consumer, which is squarely covered within the meaning of the expression 'advancement of any object of general public utility' contained in section 2(15) of the income-tax act.41. it is contended by ..... har.)cit v. agricultural produce & market committee : [2007] 291 itr 419 : 163 taxman 359 (bom.)cit v. red rose school (2007) 163 taxman 19 (all).26. he also submitted that in all the above mentioned cases, the activities of mandi samiti were accepted as a charitable activity and registration was granted under section 12a of the income-tax act. ..... correct which were mentioned in the order under section 12aa, and which were violative of provisions of sections 11 and 12 of the income-tax act.iii. whether the learned income-tax appellate tribunal's decision to waive/relax the statutory conditions laid down under sections 11 and 12 for grant of registration under section .....
Tag this Judgment!Court : Allahabad
Reported in : [1964]53ITR770(All)
..... would have said so as clearly as it did in section 11.we are of the view that the word 'coparcener' under section 10 of the u.p. agricultural income-tax act bears the same connotation as it does in the hindu law, and therefore, the rajmata is not a 'coparcener' within the meaning of section 10.accordingly the ..... application pending before it, the revision board has made this reference.section 10 of the u.p. agricultural income-tax act states :'10. assessment of income of undivided hindu family. - tax on agricultural income of an undivided hindu family shall be so assessed that the share of income which a coparcener would receive upon partition of the family shall be treat as the separate ..... joint family property by virtue of section 3(2) of the hindu womens rights to property act, 1937, but does not become a coparcener.it is then contended that the word 'coparcener' in section 10 of the u.p. agricultural income-tax act must be construed to mean a co-share, and it is urged that inasmuch as the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1963All488
..... exception also is wanting inasmuch as the arrears of agricultural income tax cannot be said to be secured on, or to have been incurred in relation to, agricultural land. the u. p. agricultural income tax act no. 3 of 1949 does not contain any provision charging agricultural land with the payment of agricultural income tax. section 30 of the act lays down that if the tax is not paid within the time allowed the ..... on agricultural income' of the state list. agricultural income is not an asset and, consequently, while arrears of agricultural income tax may be said to have been incurred in relation to agricultural income, they cannot be said to have been incurred in relation to any asset. even if it were true that agricultural income is an asset the exception will not apply because there is no provision in the wealth tax act making agricultural income .....
Tag this Judgment!Court : Allahabad
Reported in : [1980]121ITR806(All)
..... court :' 1. whether the sale of timber from the planted groves prior to the introduction of section 6-a to the u. p. agricultural income-tax act was liable to be assessed as agricultural income under the act ? 2. if the answer to question no. 1 be in the affirmative, whether on the facts and in the circumstances of the case, ..... the sale proceeds of planted grove and trees was a capital receipt and as such not taxable under the agricultural income-tax act and, 3. whether, on the true interpretation of section 8 of the u. p. agricultural income-tax act, the income from the property which is held under trust wholly for religious and charitable purposes has to be included in the ..... total income and then a relief is to be granted under sub-section (2) of section 3 or is it .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1928All81
..... on the sum advanced, should those annual payments be excluded from the assessment of the profits and gains of his business as being agricultural income within the meaning of section 2(1)(a), indian income-tax act, 1922?2. the main question underlying this reference appears to be whether if the case is not that of a pure usufructuary ..... .banerji, j.9. i agree. i am of opinion that upon the facts of the present case the income which is derived by the assessee is income which comes within the definition of agricultural income in section 2(1), income-tax act. the mere fact that the usufructuary mortgagee has granted a lease to the mortgagor, in my opinion, does ..... partly to protect his capital and partly to secure his business from liability to income-tax. it is evident from the drafting of sub-section 2(1), income-tax act 11, 1922, that the object of the exemption of agricultural income is to avoid subjecting the income from land to double taxation, once in the form of land revenue and once .....
Tag this Judgment!Court : Allahabad
Reported in : [1971]81ITR540(All)
..... hold property in the assessment year (2) whether income from groves was agricultural income within the meaning of section 2(1) of the u. p. agricultural income-tax act ' 2. the instant reference relates to the assessment year 1364 fasli of which the previous year is 1363f, ..... entire estate vested in the state of uttar pradesh except that comprised in pargana agori. in the assessment proceedings under the u.p. agricultural income-tax act (hereinafter referred to as 'the act') the collector of mirzapur found that the assessee had, during the year 1360f. realised arrears of rent outstanding against the tenants in respect ..... the connected reference have been made under section 24(4) of the u.p. agricultural income-tax act on the following two questions: '(1) whether arrears of rent of 1359f. and earlier years realised in 1360f. are to be included in the agricultural income of the assessee since under the amended law he was not required to own or .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]77ITR853(All)
..... swarup and gopal raj swarup, along with their respective wives and sons constituted a joint hindu family. in assessment proceedings for the year 1359 fasli, under the u. p. agricultural income-tax act, it was urged by the assessees that the joint hindu family had suffered partition resulting in the complete disruption of the family as a result of which all the members ..... and the reference was answered in favour of the assessee.7. in passing, the board has relied upon section 4a of the u. p. agricultural income-tax act and referred to the absence of evidence showing that agricultural land had been transferred to the wife of each brother for adequate consideration or in connection with an agreement to live apart. in our opinion, ..... r.s. pathak, j.1. this is a reference under section 24(4) of the u. p. agricultural income-tax act, and the question referred for the opinion of this court is:' whether the partition decree could be ignored on the ground that the coparceners and their wives still .....
Tag this Judgment!Court : Allahabad
Reported in : [1962]46ITR247(All)
..... out of time.there is one other aspect of this matter which must be adverted to. as shown above, section 32(1) of the u.p. agricultural income-tax act says that agricultural income-tax dues and penalties may be realised as if they were an arrear of land revenue. section 288 of the u.p. zamindari abolition and land reforms ..... to recover the amount as if it were an arrear of land revenue. the authority which sets the collector in motion is the assessing authority under the u.p. agricultural income-tax act. from annexures 'iii' and 'iv' to the counter affidavit it is found that the assessing authority made a report to the collector on may 12, 1954, and ..... date of commencement of recovery proceedings is july 12, 1956, namely, the date of issue of this notice.sub-section (1) of section 32 of the u.p. agricultural income-tax act is as follows :'the collector may, on the motion of the assessing authority, recover any sum............. where an assessee is in default............. as if it were an arrear .....
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