Court : Kerala
Reported in : [1993]204ITR567(Ker)
..... 1. whether the commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the commissioner was right in holding that the proceedings evidenced by the earlier revision order in ait rp 13, 14, 15/68 ..... the deputy commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the deputy commissioner was right in holding that the proceedings evidenced by annexure b did not preclude his comingto the conclusion that ..... the deputy commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the deputy commissioner was right in holding that the proceeding evidenced by annexure b did not preclude his coming to the conclusion .....
Tag this Judgment!Court : Kerala
Reported in : (1989)79CTR(Ker)205; [1989]180ITR57(Ker)
..... could be traced cautiously so as to watch the junction at which the conclusion is set in.27. the agricultural income-tax act, 1950, was initially intended to have territorial application over the former travancore-cochin portion of the state. the travancore-cochin agricultural income-tax (amendment) act, as the act was originally named soon after it had been framed, was itself an attempt at effecting uniformity in relation ..... are sections 9(2)(a)(i), 10(1)(d) and 18(5)(a) of the agricultural income-tax act, 1950. they read :'9. income from settlement, disposition, etc.--... (2) in computing the total agricultural income of any individual for the purpose of assessment, there shall be included (a) so much of the agricultural income of a wife or minor child of such individual as arises directly or indirectly- (i .....
Tag this Judgment!Court : Kerala
Reported in : [1998]231ITR693(Ker)
..... . usha, j.1. the above original petitions are filed by an assessee under sections 60(2) and 60(3) of the agricultural income-tax act, 1950, for orders directing the commissioner, agricultural income-tax, thiruvananthapuram, to refer questions of law extracted in the petition for opinion of this court. the common issue arising in these petitions is ..... have come up for our consideration on such reference.2. the petitioners are the legal representatives of the late koloor nanjappa, an assessee, under the agricultural income-tax act, 1950. the relevant assessment years are 1983-84, 1986-87 and 1987-88. the assessee filed returns claiming the status of tenants-in-common along ..... the light of the observations contained in the order passed by the commissioner.3. application filed by the assessee under section 60(2) of the agricultural income-tax act, 1950, seeking reference of certain questions of law for the opinion of this court was rejected by the commissioner. the original petitions are filed .....
Tag this Judgment!Court : Kerala
Reported in : [1969]72ITR664(Ker)
..... of section 25a of the indian income-tax act, 1922. but section 29 of the agricultural income-tax act, 1950, before its amendment by act 12 of 1964, contained substantially the same terms as section 25a of the indian income-tax act, 1922. the result of the amendment of section 29 of the agricultural income-tax act by act 12 of 1964 is that a ..... in the madras state became part of the state of kerala as and from november 1, 1956. the travancore-cochin agricultural income-tax (amendment) act, 1957 (act 8 of 1957), amended the travancore-cochin agricultural income-tax act, 1950, and extended the same to the whole of the kerala state including the malabar area with effect from april ..... aggrieved by any subsequent action of the department.' 7. again the department issued a notice dated february 9, 1960, under section 35 of the agricultural income-tax act, 1950, proposing to assess the petitioner in the status of hindu undivided family for the assessment year 1959-60. the notice was quashed in o .....
Tag this Judgment!Court : Kerala
Reported in : [1998]230ITR258(Ker)
..... escaped assessment for any financial year, or has been assessed at too low a rate, the agricultural income-tax officer may, . . . serve on the person liable to pay agricultural income-tax on such agricultural income ..... agricultural income-tax act, 1938. the terms of the above section are in pari materia with section 35 of the agricultural income-tax act, 1950. the relevant portion of section 26 of the bihar act reads as follows (page 390) :'if for any reason any agricultural income chargeable to agricultural income-tax has ..... there was no sufficient information gathered by the assessing authority, after completing the assessment under section 35 of the kerala agricultural income-tax act, 1950. the above view is under challenge at the instance of the revenue in this reference case.4. we heard .....
Tag this Judgment!Court : Kerala
Reported in : [1997]225ITR890(Ker)
..... with the fact of vesting afford us the necessary situation.18. in fact, the statutory provision of section 8 of the agricultural income-tax act, 1950, in the matter of consideration of levy and recovery of agricultural income-tax was the subject of consideration of this court in girigamma v. agrl ito [1963] klt 266. this was in ..... before us mainly with regard to the legal situation as to which of the two provisions-section 8(1)(a) or section 8(2)(a) of the agricultural income-tax act, 1950, would govern the situation.14. it would be necessary to reproduce the two statutory provisions separately. they are as follows :'8. liability of court ..... the assessment year 1983-84, the assessee, mr. sathrughnan pillai, a trustee of the trust named 'sree vardhana trust', was assessed under the provisions of the kerala agricultural income-tax act, 1950, and in connection therewith, the following two questions expect our answer :'(1) whether, on the facts and in the circumstances of the case, the tribunal .....
Tag this Judgment!Court : Kerala
Reported in : [1986]160ITR339(Ker)
..... the assessee that the expenditure incurred for levelling the football ground was an allowable expenditure in terms of section 5(j) of the kerala agricultural income-tax act, 1950.4. referring to section 37(1) of the income-tax act, 1961, the bombay high court held (at p. 747):'if land has been levelled and could be used as a playground like any ..... allowing the expenses of rs. 3,035.31 relating to cash in transit insurance and cash in safe insurance as items deductible under section 5(j) of the kerala agricultural income-tax act, 1950 ?' 2. question no. 2 which has been referred at the instance of the revenue has, in the light of the decision in i.t.r. no ..... by the assessee as being incidental to the activities of the assessee company.'5. section 37(1) of the income-tax act, 1961, which was considered in the bombay case is much wider in scope than section 5(j) of the kerala agricultural income-tax act, 1950. section 5(j) reads:'5. (j) any expenditure (not being in the nature of capital .....
Tag this Judgment!Court : Kerala
Reported in : [1970]77ITR489(Ker)
..... . on the first of the questions, the relevant statutory provision is section 4 of the agricultural income-tax act, which reads: '4. total agricultural income.--subject to the provisions of this act, the total agricultural income of any previous year of any person comprises all agricultural income derived from the land situated within the state and received by him within or without the ..... does not enure for the benefit of the public does not qualify for the exemption. such a clear provision is absent in section 4 of the agricultural income-tax act. by the explanation to the said section the requirement of general public utility is postulated only with reference to a charitable, but not a religious, ..... , that the wakf in question is not for wholly religious or charitable purpose and is not entitled to exemption under section 4(3) of the agricultural income-tax act, 1950. the tribunal recorded that for the years in question the accounts did not show that a sum of one anna in the rupee had been .....
Tag this Judgment!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 .....
Tag this Judgment!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 .....
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