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 9 of about 290 results (0.257 seconds)

Gour Mohan Mullick Vs. Commr. of Agricultural Income-tax, West Bengal

Court : Kolkata

Reported in : AIR1954Cal468,[1952]22ITR131(Cal)

..... question came up on any previous occasion, either under the income-tax act or under the bengal agricultural income-tax act under which it has now arisen.2. the present reference is by the agricultural income-tax appellate tribunal and arises out of the following simple facts.in respect of his agricultural income for the accounting year, 1943-44, an assessment order was ..... appeal and the tribunal has referred the following question of law:'whether an order, purporting to have been made under section 34(2) of the bengal agricultural income-tax act, refusing to admit an appeal on the ground that it was not presented within the period of limitation, there being, in the opinion of the ..... being assumed and apparently admitted.7. the provisions of law which are relevant to the question referred are sections 34, 35 and 36 of the bengal agricultural income-tax act.section 34(1) provides for an appeal from, 'inter alia', an order of assessment made under section 25 and sub-section (2) of the section .....

Commissioner of Agricultural Income-tax, Kerala Vs. V.N. Narayanan Bha ...

Court : Supreme Court of India

Reported in : [1972]83ITR453(SC); (1972)4SCC119

..... mandate of the legislature embodied in section 29 of the agricultural income-tax act that there should be partition in the family in definite portions 2. the high court agreeing with the conclusions reached by the tribunal answered that question in ..... k.s. hegde, j.1. the question of law referred to the high court for its opinion under section 60(1) of the agricultural income-tax act, 1950 to be hereinafter referred to as the act), was :whether, in the facts and circumstances of the case, the status of tenancy in common could be assigned to the assessee ignoring the ..... order to make it enforceable.7. the only contention advanced in this appeal on behalf of the appellant was that, as the agricultural income-tax officer had not passed any order under section 29 of the act, recording that the family in question is a divided family, that family must be deemed to be an undivided family. this contention .....

Amalgamated Coffee Estates Ltd. Vs. State of KeralA.

Court : Kerala

Reported in : [1962]45ITR353(Ker)

..... m. s. menon j. - this is an application by the amalgamated coffee estates limited, sitharkunda, section 54(1) of the madras plantations agricultural income-tax act, 1955, questioning the correctness of the order the agricultural income-tax appeal no. 34 of 1959. the assessment related to the assessment year 1956-57 (accounting period : april 1, 1955, to march 31, ..... of rs. 56,496 - the excess received in respect of the season 1953-54 - is not liable to taxation under the madras plantations agricultural income-tax act, 1955, and that this application has to be allowed. we do so. the respondent will pay the costs of the applicant. advocates fee rs. 150.application ..... the accounting period april 1, 1953, to march 31, 1954. it should follow that the said income being an income of a period prior to april 1, 1954, is not liable to taxation under the madras plantations agricultural income-tax act, 1955.the two main methods of accounting are the cash system and the mercantile system. the .....

R.K. Das and Co. Vs. Commissioner of Income-tax, West Bengal

Court : Kolkata

Reported in : AIR1956Cal161,[1956]30ITR439(Cal)

..... ]20itr432(cal) . (a)', one of the reasons given for holding that the return filed by the assessee in the absence of a notice under s. 38 of the bengal agricultural income-tax act (corresponding to section 34 of the indian act) could not be treated as a return under 8. 24 (1) (corresponding to section 22 (1) of the indian ..... answered the question in the negative and in doing so relied on a decision of s. r. das gupta, j., and myself in the case of -- 'com-missioner of agricultural income-tax v. sultan ali gharami' : [1951]20itr432(cal) . the substance of the view taken by the tribunal was that the initial notice under section 34 having been an invalid ..... assessment on 28-2-1949. we are informed that thereafter proceedings for realisation of the tax under the provisional assessment were commenced.3. in the meantime, section 34 of the income-tax act had been amended by act 48 of 1948. section 8 of the amending act replaced the whole of the old section 34 by a new section and directed by section .....

C.i.T. Vs. Krishi Upaj Mandi Samiti

Court : Rajasthan

..... be spent for the purposes mentioned in the rajasthan agricultural produce markets act, 1961, including advancement of any other object of general public utility, which is a charitable purpose, is eligible for registration under section 12a of the income-tax act, 1961. this court said,-may be that the income received by the samiti by way of cess or ..... mandi fees is not shown to be spent wholly for the purpose of relief of the poor, education, or medical relief, but under the scheme of the act, being the rajasthan agricultural produce markets act, 1961, ..... market committee : (2007) 294 itr 563 (p&h;) and cit v. agricultural produce and market committee (2007) 36 stc 278. 5. the activities of the respondent herein, i.e., the krishi upaj mandi samiti, bilara, a market committee constituted under the aforesaid rajasthan act of 1961 are similar and akin to the activities of the said .....

Sri Sudhansu Shekhar Singh Deo Vs. the State of Orissa and anr.

Court : Supreme Court of India

Reported in : AIR1961SC196; [1961]41ITR743(SC); [1961]1SCR779

..... enacted the orissa agricultural income-tax act xxiv of 1947 - hereinafter referred to as the act - providing for the levy of income-tax on agricultural income derived from lands situated in the province of orissa. this act was brought into operation from july 10, 1947. by section 3, agricultural income-tax at the rate ..... agricultural income-tax act, 1947, be applied to the merged orissa states. this ordinance was later replaced by the orissa merged states (laws) act, xvi of 1950. the appellant was then called upon by the agricultural income-tax officer to furnish a return of his agricultural income. the appellant disputed his liability to pay the agricultural income-tax and declined to furnish the return. the agricultural income-tax ..... the merger agreement. by his petitions, the appellant contended that, in enacting the agricultural income-tax act and in seeking to enforce it against him, the state of orissa acted contrary to the terms of the merger agreement and he asked the high court to .....

Commissioner of Income-tax, A.P. Vs. S.R.Y. Sivaramaprasad Bahadur.

Court : Andhra Pradesh

Reported in : [1968]69ITR560(AP)

..... court of the assessment proceedings for the assessment years 1956-57 and 1958-59 the assessee contended before the income-tax officer that the aforesaid amounts were agricultural income as defined in section 2(1) of the income-tax act. he also took an alternative plea that the amounts were receipts of capital nature and as such did not ..... payments made to the assessee were actually in lieu of its share in the land revenue itself, the income received therefrom clearly fell under the definition of 'agricultural income' as contained in section 2(1) of the income-tax act. the second ground was that the interim payments should have been considered individually in the hands of the ..... fall to be taxed.a further contention was also raised that, as the compensation received was to be apportioned among .....

Jyotikana Chowdhurani and Others Vs. Commissioner of Income-tax, Assam ...

Court : Guwahati

..... than a process of the nature described in subclause (ii);....."the agricultural income-tax act defines "agricultural income" substantially in the same terms, except for the numbering of the clauses.clause (c) of section 2(1) of the income-tax act is not included in the definition of "agricultural income" in the agricultural income-tax act, and an explanation has been added in regard to agricultural income derived from cultivation of tea. it would be obvious from ..... given in an advisory capacity in a reference (or references) under the assam agricultural income-tax act.the only relevant objection is, whether the parties will be subjected to double taxation for the same income - once as agricultural income-tax and for the second time as income-tax under the indian income-tax act. mr. iyengar for the commissioner of income-tax, assam, so far i under-stood him to say, assured us that there .....

Bazaloni Group Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

..... , therefore, it is necessary to re-determine the income under the proviso to section 49 of the agricultural income-tax act, 1939, of the assessee for computation of the agricultural income. by virtue of the proviso to rule 5 of the assam agricultural income-tax rules 1939, the agricultural income-tax officer, assam, was empowered to refuse to accept the computation of agricultural income made by the central income-tax officer. feeling aggrieved, the assessee has challenged ..... 60 per cent under rule 8 of the income-tax act.8. thereafter, the assam agricultural income-tax officer issued notice under section 30 of the assam agricultural income-tax act, 1939, to the assessee for assessment under the act, on the ground that the deduction allowed under section 80hhc before computation of the composite income under rule 8 of the income-tax rules by the income-tax officer, was detrimental to the revenue's interest .....

George Williamson (Assam) Ltd. and anr. Vs. Union of India (Uoi) and o ...

Court : Guwahati

..... question referred for answer in that case was (page 456) : 'whether the dividend received by the assessee as shareholders from tea companies or any part thereof is agricultural income within the meaning of the bengal agricultural income tax act, 1944, and assessable as such?17. answering the said question in the negative on the basis of the ratio of mrs. bacha f. guzdar : [1955]27itr1(mad ..... source and/or on self-assessment. the petitioner-company also filed return under the assam agricultural income tax act before the agricultural income-tax authority declaring 60 per cent, of the composite income amounting to rs. 4,25,63,251 as agricultural income earned from growing and manufacturing of tea and the total amount disclosed as agricultural income for the assessment year 1997-98 was rs. 2,50,37,951 and the .....