Court : Allahabad
Reported in : AIR1956All156; [1956]30ITR647(All)
..... groups of members in definite portions'. unless the property is so divided a family is held to continue as undivided.the provisions of the u. p. agricultural income-tax act do not appear to impose any such condition. learned counsel argued that if a coparcenary ceased to be in existence because of the unequivocal expression of ..... fully convex-sant with the procedure;5. the second contention was that the assessees had ceased to constitute a joint hindu family within the meaning of the agricultural income-tax act. their case was that a separation had ' been orally effected in june 1948, and that as evidence thereof a partnership deed had been executed on 7 ..... the matterit can be said that an argument that there wasno material to sustain the finding cannot be ruledout. 16. in the u. p. agricultural income-tax act, 1948, section 3 makes every 'person' liable to tax. 'person' has been defined in section 2 (11) as including, among others, an 'undivided hindu family'. this 'undivided. hindu family' .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1958All38
..... . 'person' as defined in section 2 (11) of the act is an individual or association of individuals owning or holding property for himself or for any other ..... a manager, that income cannot be treated as his personal income and added to his personal income from other sources for the purpose of assessing agricultural income-tax. the income received by him as a mere manager of the trust property must, therefore, be assessed separately from his personal income.4. section 3, agricultural income-tax act, is the charging section and provides for agricultural income-tax being charged on the total agricultural income of every person .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]77ITR827(All)
..... assessment order under section 16(3), u.p. agricultural income-tax act, in respect of the agricultural income of the year 1359 fasli could be made against the receiver, gauri shanker sahi ?'5. the u.p. agricultural income-tax act is, as its long title states, 'an act to provide for the imposition of a tax on agricultural income.' section 3 of the act charges agricultural income-tax and super-tax for each year at specified rates on the ..... total agricultural income of the previous year of every person. a 'person' has been defined by section 2 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1952All845; [1952]22ITR1(All)
..... . 74 (oudh), a bench of the chief court of oudh held :'but we do not feel any doubt that the expression 'land used for agricultural purposes' in the income-tax act does not extend to forests of spontaneous growth, where nothing is done to prepare the soil for trees to be planted therein, and where the growth ..... human labour and skill were used, growing on land, which is assessed to land revenue, is 'agricultural income' within the meaning of section 2 (1) (a), income tax act and as such exempt from income-tax under section 4 (3) (viii) of the act?' when this application came up before the tribunal, the tribunal held as follows :'as regards the proposed ..... sale of forest trees were the assessee's income liable to income-tax and were not merely capital converted into cash.3. shri pathak has, however, urged that this income must be treated as agricultural income within the meaning of section 2 (1) (a), income-tax act and as such it is exempt from income-tax. as the question has been framed, the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1960All264; [1961]41ITR150(All)
..... was being received under this letter by babu har narain singh and his successors was agricultural income exempt from income-tax or income liable to tax under the indian income-tax act. the tribunal finally held that this income being received by babu har narain singh and his successors was not agricultural income and was consequently liable to income-tax. it is in thesecircumstances that the question mentioned above has been referred for our ..... by her on her shares in those companies was also exempt from tax as agricultural income. it was held that dividend incomereceived by the assessee was not agricultural income but was income assessable under section 12 of the indian income-tax act. in their decision, their lordships of the supreme court held that agricultural income as defined in the act is obviously intended to refer to the revenue received by direct association .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1958All528; [1960]39ITR687(All)
..... to raise were identical.2. the appellant is a firm which carries on business of supplying seeds and plants at saharanpur. the appellant was assessed to agricultural income-tax under the u. p. agricultural income-tax act, 1949. it was not found assessable for the year 1947-48 but was assessed for the years 1948-49, 1949-50, 1950-51, 1951- ..... entitled to do.17. learned counsel for the respondent pointed out in this connection that unlike section 33 of the income-tax act section 22 of the agricultural income-tax act does not contain the word, 'subject to the provisions of this act'. on that basis he argued that the revisional powers of the board of revision could not be subject to ..... 8. the main contention pressed in appeal is that the revisional powers of the board of revision under section 22 of the agricultural income-tax act are subject to the provisions of section 25 of the act and after the expiry of the period of limitation mentioned in the latter section it was not open to the board of .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1959All637
..... should be set off against the income under section 5 of the agricultural income-tax act to determine the total agricultural income of the assessee?' under section 2(16) the phrase 'total agricultural income' has been defined thus: ' 'total agricultural income' means the aggregate of the amounts of agricultural income of the different classes specified in ..... agricultural income-tax aet like what was provided for in the income-tax act by section 24(1).it is true that there is no such provision in the agricultural income-tax act but, nevertheless, reference to the provisions of the act to which we have already referred, clearly indicates that what was taxable under the agricultural income-tax act was the total income ..... also the proper deductions as stated above.'8. we may point out that the bihar agricultural income-tax act was almost in the same terms as the u. p. agricultural income-tax act. in the bihar act too there was no specific provision, at the time at any rate, when the decision .....
Tag this Judgment!Court : Allahabad
Reported in : [1964]54ITR506(All)
..... on july 30, 1963), an escape arises : (1) when the time limit for passing an assessment order express; or (2) when an assessing authority erroneously refuses to tax income for any reason whatsoever. the agricultural income-tax act does not prescribe the period within which an assessment order must be passed or on the expiry of which it cannot be passed. section 15(3) requires the ..... .in the connected case three questions have been referred to this court by the revision board, they being :'i. whether having regard to the provisions of section 25 of the agricultural income-tax act, 1948, the revision board was entitled in law to entertain a revision application and direct fresh assessment thereon after the lapse of more than one year from the end of .....
Tag this Judgment!Court : Allahabad
Reported in : [1958]34ITR421(All)
..... in section 2(ii) of the act is an individual or association of individuals owning or holding property for himself or for any ..... be treated as his personal income and added to his personal income from other sources for the purpose of assessing agricultural income-tax. the income received by him as a mere manager of the trust property must, therefore, be assessed separately from his personal income.section 3 of the agricultural income-tax act is the charging section and provides for agricultural income-tax being charged on the total agricultural income of every person. 'person', as defined .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)200CTR(All)481; [2005]278ITR599(All)
..... thereto, that will not militate against the partition deed if they so desired. as partition is not a transfer, the provisions of section 9(2)(iv) of the tamil nadu agricultural income-tax act, 1955, would not apply. in the circumstances, the orders of reassessment of the original orders of composition on the ground that the partition under which the lands were partitioned was ..... its consent it would not confer any jurisdiction. in support of his plea, he relied upon the following decisions:-1. r. vijayaraghavan v. commissioner of agricultural income-tax, : [1977]110itr535(mad) 2. p.v. doshi v. commissioner of income-tax, gujarat, : [1978]113itr22(guj) 11. sri vikram gulati has further submitted that as reasons have not been recorded, the re-assessment proceedings are nullity, therefore .....
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