Court : Kerala
Reported in : (1992)103CTR(Ker)195; [1993]199ITR383(Ker)
..... of kerala v. bhavani tea co. ltd.) ' 2. the respondent is an assessee, assessed in the status of 'tenants-in-common ', under the kerala agricultural income-tax act. we are concerned with the assessment year 1978-79 for which the accounting period was july 1, 1976 to june 30, 1977 (1976-77). amongst others, the ..... the ' mercantile basis '. it is also common ground that the sale of coffee is regulated by the coffee act, 1942. analysing the provisions of the coffee act, 1942, in the light of the madras plantations agricultural income-tax act, 1955, the supreme court of india in state of kerala v. bhavani tea produce co. ltd. : [1966 ..... by the deputy commissioner (appeals), by his order dated august 25, 1983. the assessee carried the matter, by way of second appeal, before the kerala agricultural income tax appellate tribunal, additional bench, kozhikode. against certain allowances upheld by the first appellate authority, the revenue had also filed an appeal before the appellate tribunal. .....
Tag this Judgment!Court : Kerala
Reported in : [1994]210ITR91(Ker)
..... ) and the notice was clearly bad.'13. in commissioner of agrl i. t. v. amalgamated coffee estates ltd : [1962]45itr348(ker) , a notice under section 35 of the madras plantations agricultural income-tax act, 1955, which did not give thirty days' time to give particulars was held defective and the reassessment made pursuant thereto, illegal and void. george (t. a.) v ..... , 1992, from the inspecting assistant commissioner (agricultural income-tax and sales tax), kottayam (referred to hereinafter as 'the kottayam officer') under section 35 of the 1950 act, read with section 99 of the kerala agricultural income-tax act, 1991 (15 of 1991) (which replaced the 1950 act with effect from april 1, 1991) (hereinafter referred to as 'the 1991 act'), intimating the petitioner that its agricultural income for the year 1986-87 has .....
Tag this Judgment!Court : Kerala
Reported in : (1993)111CTR(Ker)100; [1993]202ITR450(Ker)
varghese kalliath, j.1. this tax revision case arises under the agricultural income-tax act. the assessment year in question is 1986-87 and the accounting period ended on march 31, 1986.2. the question relates to the exigibility to tax under the act in respect of sale of uneconomic rubber trees under three agreements of different dates ..... was challenged before the appellate authority. the appellate assistant commissioner confirmed the assessment and dismissed the appeal. the petitioner filed an appeal before the agricultural income-tax appellate tribunal. the tribunal also, after considering the various aspects of the matter, confirmed the order of the appellate assistant commissioner as regards ..... and that which is attributable to the value of trees, (v) the part pertaining to latex is agricultural income, liable to tax, and the other part which is attributable to the value of the trees is not liable to tax.' 7. this decision was relied on by the division bench in thirumbadi rubber co. ltd. v .....
Tag this Judgment!Court : Kerala
Reported in : [1998]233ITR228(Ker)
..... this property was being fully utilised for religious, educational and charitable purposes. however, the first respondent, agricultural income-tax officer, always, completed the assessment under the provisions of the agricultural income-tax act, 1950 (hereinafter referred to as 'the act'), in respect of the year 1974-75 assigning the status as an 'individual'. consequently, the first ..... respondent did not allow the benefit available to the petitioner under section 4(1)(b) of the act. being aggrieved by the said ..... question that arises for consideration is whether the principle of res judicata will apply to the facts of this case. since the agricultural income-tax officer is not a court, the doctrine of re judicata or estoppel by record does not apply to his decision ; a finding or a .....
Tag this Judgment!Court : Karnataka
Reported in : [1991]192ITR351(KAR); [1991]192ITR351(Karn)
m.p. chandrakantaraj urs, j.1. these revision petitions filed under section 55 of the karnataka agricultural income-tax act, 1957 (hereinafter referred to as 'the act'), are directed against the common order passed by the karnataka appellate tribunal in agricultural income-tax appeals nos. 16 of 1984, 17 of 1984, 18 of 1984 and 19 of 1984. the said common order is dated october 11, 1985. 2. the ..... clear if one has to refer to the language of section 36 of the act which is as follows : '36. income escaping assessment. - if for any reason any 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 .....
Tag this Judgment!Court : Kerala
Reported in : [1998]233ITR656(Ker)
k.k. usha, j.1. the revision cases are at the instance of the assessee under the kerala agricultural income-tax act. they relate to the assessment years 1978-79 and 1979-80, respectively. the following questions of law are raised in the revision petitions :'a. whether, on the facts ..... are received in the subsequent years over and above the amount valued by the assessee, such excess amount received would be treated as income during the year in which it was received and declared before the agricultural income-tax authorities, this system was being followed by the assessee for the last several years. but, for the assessment years 1978-79 and ..... 1979-80, the assessing authority took the view that the entire consideration received by the assessee for the crop pooled in each year had to be taken as income of the particular .....
Tag this Judgment!Court : Kerala
Reported in : [1998]229ITR416(Ker)
..... circumstances of the case, thedeputy commissioner had jurisdiction under section 34 of the act tointerfere with the findings of the appellate assistant commissioner in hisappellate order nos. aita ..... power vested in him under section 34 of the agrl. income-tax act, the deputy commissioner can revise the assessment orders made as per the direction contained in an appellate order without getting it cancelled by resort to action under section 32(2) of the agricultural income-tax act ? 3. whether, on the facts and in the ..... that the said situation was statutorily appealable. learned counsel particularly referred to the provisions of section 32(2) of the act containing a provision for direction by the commissioner to the agricultural income-tax officer to prefer an appeal from such a situation of finality and as a result, learned counsel continued to submit, .....
Tag this Judgment!Court : Kerala
Reported in : [1997]226ITR382(Ker)
..... initiation of proceedings under section 34 are barred by the laws of limitation in that it has not been invoked within a reasonable time. in any event, under the agricultural income-tax act, 1991, the proceedings are clearly time-barred.' 5. likewise, for the year 1978-79, the assessee-company has raised the following objection as to limitation in annexure ..... 1978-79 and 1981-82. in t. r. c. no. 210 of 1992, annexure 'h' order passed by the commissioner of agriculturalincome-tax and sales tax, trivandrum, under section 34 of the agricultural income-tax act, 1950, for the year 1981-82 is challenged, whereas in t. r. c. no. 239 of 1992 a similar order passed by the ..... that it is initiated more than seven years after the assessment order. in any event, under the agricultural income-tax act, 1991, it is time-barred. ' 6. in so far as the year 1981-82 is concerned, the commissioner of income-tax in annexure 'h' order observed as to the question of limitation thus : 'the objections were examined .....
Tag this Judgment!Court : Kerala
Reported in : [1971]82ITR845(Ker)
..... the supreme court was section 26 of the bihar agricultural income-tax act, 1938, which is in these terms :'if for any reason any agricultural income chargeable to agricultural income-tax has escaped assessment for any financial year, or has been assessed at too low a rate, the agricultural income-tax officer may, at any time within one year of ..... for the year 1960-61. thereafter, on march 13, 1963, the commissioner of agricultural income-tax issued a notice (appendix a to the statement of the case) under section 34 of the agricultural income-tax act, 1950 (hereinafter referred to as 'the act'), proposing to revise suo motu, the assessments for the years 1959-60 and 1960 ..... commissioner has jurisdiction to pass an order in this case under section 34 of the agricultural income-tax act, 1950 ?'the facts necessary for answering the question may be state. one shri t. v. kochuvareed was assessed to agricultural income-tax for the years 1959-60 and 1960-61. the assessee had claimed expenses towards .....
Tag this Judgment!Court : Karnataka
Reported in : [1980]121ITR863(KAR); [1980]121ITR863(Karn); 1980(1)KarLJ293
..... only in the status of the individuals on the basis of the shares held by them and on the income attributable to their share in the properties. the also filed an application under s. 67 of the karnataka agricultural income-tax act, 1957 (hereinafter referred to as 'the act'), and further pleaded that if correct computation is made, there would be no liability to pay any ..... tax. 3. however, the agrl. ito in his order stated that he was going to take the status of the petitioners .....
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