Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 48 power of representative of deceased person or perons disabled to make claim on his behalf Page 17 of about 290 results (0.167 seconds)

Pydah Suryanarayana Murty Vs. Commissioner of Income-tax, Andhra Prade ...

Court : Andhra Pradesh

Reported in : [1961]42ITR38(AP)

..... and the relevant portions thereof are as follows :'agricultural income' means -(a) any rent or revenue ..... income-tax act. hence the reference.section 4(3) of the act provides :'any income profits or gains falling within the following classes shall not be included in the total income of the person receiving them.'among such classes of income is 'agricultural income' (clause (iii) of section 4(3).'agricultural income is defined in section 2(1) of the indian income-tax act ..... by the tribunal for consideration is as follows :'whether on the facts stated the income in question is not agricultural income within the meaning of section 2(1)(a) or (b)(i) of the indian income-tax act ?'at the outset we may refer to the comment made by the learned counsel for .....

Assam Company Ltd. Vs. State of Assam

Court : Supreme Court of India

Reported in : [2001]248ITR567(SC)

..... a composite income is eligible to both income tax under the indian income tax act, 1961 and the assam agricultural income tax act, 1939. 2. in this context, being aggrieved by the decision of the agricultural income tax officer of the state of assam (state officer) who refused to accept the computation of agricultural income made by the income tax officer (central officer) under the income tax act, 1961 (central act) for the purpose of the levy of assam agricultural income tax for the ..... constitution definition of agricultural income under article 366(1) of the constitution, the agricultural income tax officers of the state are bound by the computation of agricultural income made by the income tax officer under the central act. they also contended before the high court that the assam agricultural income tax act (hereinafter referred to as `the state act) has not specifically authorised the state officers acting under the said act to recompute the agricultural income which was already .....

Deputy Commissioner of Agricultural Income-tax and Sales Tax Vs. Mount ...

Court : Kerala

Reported in : (1994)117CTR(Ker)166; [1994]208ITR86(Ker)

..... of partnership specifying the individual shares of the partners may, under the provisions of section 27 of the agricultural income-tax act, 1950 (hereinafter in these rules referred to as the act), register with the agricultural income-tax officer the particulars contained in the said instrument on application made in this behalf.such application shall be signed ..... it is necessary to refer to section 27 of the kerala agricultural income-tax act and rule 2 of the kerala agricultural income-tax rules. section 27 of the act reads as follows :'27. procedure in registration of firms. - (1) application may be made to the agricultural income-tax officer on behalf of any firm, constituted under an instrument of ..... 17, 1989, has referred the following two questions of law for the decision of this court under section 60(3) of the kerala agricultural income-tax act, 1950 :'(a) whether, on the facts and in the circumstances of the case, the application for registration submitted by the assessee before .....

Ravith Bibi, Minor by Guardian, Hasina Bibi Vs. Agricultural Income-ta ...

Court : Chennai

Reported in : (1964)1MLJ119

..... for that reason be dismissed.3. i am of opinion that the assessments in the two cases cannot be supported. section 16 of the madras agricultural income-tax act provides for making returns of income. every person who holds land in excess of the exempted extent is required under sub-section (1) to furnish a return before the first ..... no return was submitted, presumably on the ground that there is no assessable income from the property. it appears that the agricultural income-tax officer issued a notice to one mahomed ibrahim rowther as the guardian of the minor under section 16(2) of the agricultural income-tax act. this notice was served by affixture, and as no return was filed, ..... the officer made under section 17(4) of the act best of judgment assessments, and the taxes held to be due from the petitioner for the two years were fixed at .....

Commissioner of Income-tax, West Bengal, Calcutta Vs. Raja Benoy Kumar ...

Court : Supreme Court of India

Reported in : AIR1957SC768; [1957]32ITR466(SC)

..... determination would be that the assessee would not be liable to assessment under the indian income-tax act but he would have to pay the agricultural income-tax which would be levied upon him under the relative agricultural income-tax acts. the only enquiry which would therefore be relevant is whether the income in question is agricultural income within the terms of the definition thereof and that would have to be determined in ..... used for agricultural purposes' within the definition of agricultural income as given both in the indian income-tax act and in the several agricultural income-tax acts passed by the various states. 89. it may be noted at the outset that the definition of 'agricultural income' given in section 2(1) of the indian income-tax act is in identical terms with the definitions of that term as given in the various agricultural income-tax acts passed by the .....

Warren Tea Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... two writ petitions is 'whether or not the portion of the claim for deduction disallowed by the income-tax officer while making assessment because of limit provided in the income-tax act, 1961 and income-tax rules, 1962, could be allowed by the agricultural income-tax officer under the assam agricultural income-tax act, 1939 and the assam agricultural income-tax rules, 1939, provided the said portion of the claim relates to plantation, manufacture and sale of ..... the statutory scheme as laid down in the income-tax act, 1961, vis-a-vis, the agricultural income-tax act of 1939, the agricultural income-tax officer in computing the agricultural income or making assessment of agricultural income under the act, 1939, is under an obligation to accept the assessment of the income which has already been made by the central income-tax authorities under rule 8 of the income-tax rules, 1962. income from sale of tea grown and manufactured .....

Warren Tea Limited Vs. State of Assam and ors.

Court : Guwahati

..... the statutory scheme as laid down in the income tax act, 1961 vis-a-vis agricultural income tax act 1939, the agricultural income tax officer in computing the agricultural income or making assessment of agricultural income under the act, 1939, is under an obligation to accept the assessment of the income which has already been made by the central income tax authorities under rule 8 of the income tax rules, 1962. incomes from sale of tea grown and manufactured by the ..... answering the question posed in the present writ petition, it would be apposite to make a short resume to the relevant provisions of (i) assam agricultural income tax act, 1939 (ii) assam agricultural income tax rule, 1939 (iii) income tax act, 1961 and (iv) income tax rules, 1962.5. the concise facts which should be sufficient for answering the above question posed in the present writ petitions are that assessee/writ petitioner .....

W.O. Holdsworth and ors. Vs. the State of Uttar Pradesh

Court : Supreme Court of India

Reported in : AIR1957SC887; [1958]33ITR472(SC); [1958]1SCR296

..... leave against the judgment of the high court of judicature at allahabad raises a question of the interpretation of s. 11(1) of the u.p. agricultural income-tax act, 1948, act iii of 1949 (hereinafter referred to as 'the act'). 2. the appellants are the trustees of the estate settled on trust under the last will and testament dated may 17, 1917, of one j ..... to be holding land on behalf of beneficiaries and can the beneficiaries be said to be jointly interested in the land or in the agricultural income derived therefrom within the meaning of section 11(1) of the u.p. agricultural income-tax act, 1948 ?' 10. the said reference was heard by the high court and by its judgment dated april 19, 1955, the high court held .....

Raja Jagadambika Pratap NaraIn Singh of Ayodhya, Distt. Faizabad, U.P. ...

Court : Supreme Court of India

Reported in : (1976)4SCC482

..... determination in this appeal by certificate against a full bench decision of allahabad high court is, whether a person who owns some agricultural land can be assessed to tax under u.p. agricultural income tax act, 1948 (hereinafter referred to as the act) in respect of agricultural income derived from land which was no longer held in the assessement year or previous year. the high court answered this question ..... above contention it would be appropriate to reproduce the relevant provisions of the act. section 2(1) of the act defines agricultural income to have the same meaning as is assigned to it in indian income tax act, 1922. agricultural income tax means, according to clause (3) of section 2, to be tax payable under the act and includes super tax. clause (11) of section 2 defines a person as under: person means .....

P. Mohamed Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1994]209ITR707(Mad)

..... j.1. this revision case, at the instance of the assessee, under section 54(1) of the tamil nadu agricultural income-tax act, 1955 (hereinafter referred to as 'the act), has been preferred against the order of the tamil nadu agricultural income-tax appellate tribunal madras, in a.t. no. 84 of 1990 relating to the assessment year 1987-88. the assessee ..... ) of the act, it was held that the question has to be answered in the light of the provisions in the agreement between the parties and ..... land, but only a right to the trees, the income derived by the purchasers of the trees from slaughter tapping, was not agricultural income. in commissioner of agrl. i.t. v. george varghese and co. : [1973]90itr496(ker) , construing section 2(2) (a) of the kerala agricultural income-tax act, 1950, which is in pari materia with section 2(2 .....