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 21 of about 290 results (0.189 seconds)

Commissioner of Agrl. Income-tax, Kerala State, Trivandrum Vs. Nilambu ...

Court : Kerala

Reported in : AIR1969Ker238

..... not the same in this respect. he submitted that under clause (i) of section 5 of the agricultural income-tax act, the expenditure must be one laid out or expended 'for the purpose of deriving the agricultural income', while under clause (xv) of section 10 (2) of the indian income-tax act, it is enough if it is laid out or expended 'for the purpose of such business, profession ..... isaac, j.1. these are two references made by the kerala agricultural income-tax appellate tribunal under section 60 (1) of the agricultural income-tax act 1950 (hereinafter referred to as the act) on the application of the commissioner of the agricultural income-tax, kerala. the assessee is the same in both the cases; and the questions of law referred are also the same, and they read as follows;--1. whether in .....

Matha Plantations Vs. Deputy Commissioner of Agricultural Income-tax a ...

Court : Kerala

Reported in : [1984]150ITR480(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. 4. such application ..... will not be entitled to registration.3. section 27 of the kerala agricultural income-tax act and rule 2 of the kerala agricultural income-tax rules are 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 partnership ..... the issue of a writ of mandamus or other direction directing the respondent to treat the petitioner-firm as a firm registered under the kerala agricultural income-tax act and for other reliefs.2. counsel for the petitioner, mr. c. k. sivasankara panicker, contended that the main reason advanced in ex. .....

K. Kunhi Mohammad Hajee Vs. State of Kerala and anr.

Court : Kerala

Reported in : [1974]93ITR193(Ker)

..... in o. p. no. 4451 of 1969 together constitute the legal representatives of the deceased, p. kunhi bava, who was an assesses under the agricultural income-tax act and was being assessed to tax till the assessment year 1963-69. he died on july 18, 1968. after his death, when proceedings for assessment were taken up the legal representatives ..... that of kunhi bava, and received by him. this is what is challenged in the original petition.2. section 24 of the agricultural income-tax act, which corresponds to section 24b of the indian income-tax act, 1922, since repealed, reads as follows:'24. (1) where a person dies, his executor, administrator or other legal representative shall be liable to ..... during the previous year in which the death took place they are liable to be assessed on that income in addition to the income of the deceased up to the date of his death under section 24 of the agricultural income-tax act, 1950. we do not think that this is the purport of the decisions of the supreme court .....

Tata Tea Ltd. Vs. Commissioner of Agricultural Income-tax

Court : Kerala

Reported in : [1999]235ITR309(Ker)

..... the year by order dated march 18, 1986, he accepted the agricultural income from black tea as 60 per cent ..... where the income-tax officer computed the assessee's income from black tea in kerala at rs 1,70,30,979 and 40 per cent. thereof was taxed under the income-tax act, leaving the balance go per cent. to be taxed under the agricultural income-tax act. 5. when the agricultural income-tax officer completed the assessee's agricultural income-tax assessment for ..... cultivation claimed. 6. in the meantime, a notice dated march 7, 1991, was issued by the respondent under section 34 of the agricultural income-tax act proposing to cancel the assessment order dated march 18, 1986, on the ground that value of green tea leaf transferred to instant tea .....

Commissioner of Agricultural Income-tax Vs. George Varghese and Co.

Court : Kerala

Reported in : [1973]90ITR496(Ker)

..... of the commissioner under section 60(1) of the agricultural income-tax act, 1950 (hereinafter referred to as ' the act '). the question referred is worded thus :' whether, on the facts and in the circumstances of the case, the finding of the tribunal that the income derived by the assessee by slaughter-tapping of rubber trees is not agricultural income is correct '2. the year of assessment is 1965 ..... , [1948] 16 i.t.r. 325 (p.c.) whether the interest payable on arrears of rent in respect of land used for agricultural purposes is agricultural income within the definition of that phrase contained in section 2(1) of the indian income-tax act, 1922. though the decision is not very helpful for deciding the question before us, we consider that a passage from it is ..... , the seal of the high court and the signature of the registrar will be sent to the appellate tribunal as required by sub-section (6) of section 60 of the agricultural income-tax act, 1950.

The CochIn Malabar Estates and Industries Limited, CochIn Vs. Union of ...

Court : Kerala

..... of assessment on part of the income from centrifuged latex under the central income tax act by the tribunal, the assessee has suffered double assessment of same income both under the central act as well as under the kerala agricultural income tax act. since the assessment under the agricultural income tax act has become final and since there is demand of tax both under the central act and under the kerala agricultural income tax act, the assessee has filed writ ..... petition under article 226 of the constitution of india for avoiding double assessment of the same income both under the .....

K.T. Ahammed Kutty Haji and Bros. Vs. Agricultural Income-tax Officer ...

Court : Kerala

Reported in : [1979]117ITR209(Ker)

..... ) , hidayatullah j. (as he then was), speaking for the supreme court, has said: 'the agricultural income-tax officer who omits to bring to tax in the original assessment an item of income under the belief that it was exempt, is competent to assess that item under section 26 of the bihar agricultural income-tax act, 1938, even though that item was included in the return submitted by the assessee ..... in connection with the original assessment proceedings.'14. in narayana shenoi v. state of kerala , this court has said: 'the jurisdiction of an officer to make a reassessment under rule 33(1) of the travancore-cochin general sales tax rules, 1950, is not .....

T.A. George Vs. Agricultural Income-tax Officer and anr.

Court : Kerala

Reported in : [1985]153ITR721(Ker)

kader, j. 1. the scope and ambit of section 35 of the agricultural income-tax act, 1950 (act 22 of 1950), hereinafter referred to as 'the act', arise for determination in this o.p., filed by an agriculturist, challenging the legality and validity of a reassessment made under section 35 read with section 18(4) of the act. exhibit p-4 notice dated august 29, 1978, and ex ..... concerned in this case only with sub-section (1) of section 35 of the act which reads: '35. income escaping assessment.--(1) if for any reason the agricultural income chargeable to tax under this act has escaped assessment in any financial year or has been assessed at too low a rate, the agricultural income-tax officer may, at any time within five years of the end of that year .....

Sakthi Estates Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1990]185ITR601(Mad)

..... revision-petitions are filed. in this connection, learned counsel drew our attention to the relevant provisions of sections 5(e) and 5(k) of the tamil nadu agricultural income-tax act, 1955, as well as the decision of this court in puthutotam estates (1943) ltd. v. state of tamil nadu : [1984]148itr341(mad) . the scope ..... k) or under section 5(e) of the tamil nadu agricultural income-tax act, 1955. it was contended by the assessee, revision-petitioner herein, that section 5(k) of the act applies only to the amount borrowed and actually spent on the land from which agricultural income is derived, and any interest other than this would be governed ..... the outset, state that the interpretation placed by learned counsel, if pressed to its logical end, would mean that the agricultural income-tax officer had to find out whether each mature plant actually yielded any income during the relevant accounting year or was infested by pests, etc.,' according to learned counsel for the petitioner, the said .....

M. Chettyappan and ors. Vs. Commissioner of Agricultural Income-tax

Court : Chennai

Reported in : [1977]110ITR684(Mad)

..... to quash this order that this writ petition has been preferred.3. the learned counsel for the writ petitioner draws my attention to section 34 of the kerala agricultural income-tax act, 1950, and states that the power of revision of the commissioner is wide in its amplitude and he has also power to make such enquiry. he is ..... further enabled to pass such orders thereon as he thinks fit subject to the provisions of the kerala agricultural income-tax act, 1950. under the provisions of the act, viz., section 10(1)(e) any sum paid towards the insurance premium is exempt. having regard to these provisions, the rejection of the ..... v. state of tamil nadu : [1976]3scr856 .5. having regard to this relative context, let me refer to the relevant section. section 34 of the kerala agricultural income-tax act, 1950, reads as follows :'34. revision.--(1) the commissioner may, of his own motion or on application by an assessee, call for the record of any proceeding under .....