Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 51 failure to furnish return or to supply information Page 41 of about 407 results (0.083 seconds)

Pullangode Rubber and Produce Co. Ltd., Quilon Vs. Commissioner of Agr ...

Court : Supreme Court of India

Reported in : [1970]7ITR76(SC); (1970)3SCC268

..... of sale of old trees which were unfit for tapping and that the price received for sale of rubber trees was not liable to be included in agricultural income as defined in section 2 of the agricultural income tax act. the tribunal further recorded that by the covenants of the agreement a right to cut and remove the trees and not to subject them to the ..... process of tapping was granted, and the grant being of trees and not of a right to tap trees, the company received no income out of the transaction. at the instance of the commissioner of agricultural income tax .....

A.A. Kochandi and ors. Vs. Agricultural Income-tax Officer and ors.

Court : Kerala

Reported in : [1977]110ITR406(Ker)

..... served on them as if it were a summons issued by a court under the code of civil procedure as required by section 64 of the agricultural income-tax act, 1950 (in short, ' the act ') and that a best judgment assessment without affording them an opportunity to explain the materials relied on by the first respondent is invalid as ..... , therefore, forwarded to the 3rd respondent, village officer of the village, in which the cardamom estate of the deceased is situated. according to the 1st respondent, additional agricultural income-tax officer, the village officer did not find the above persons (petitioners nos. 1 and 2) and so he served them by affixture on march 3, 1973. no ..... , though not in accordance with section 63, is valid, the same decision pointed out at page 434 :' the statutory notice under section 63(1) of the income-tax act readwith order v, rule 17, of the code of civil procedure has one advantagethat even though such notice may not be served personally on the assesseethere is a .....

Mrs. Grace George and M.K. Thomas and ors. Vs. Addl. Income-tax Office ...

Court : Kerala

Reported in : (1982)28CTR(Ker)4; [1982]137ITR403(Ker)

bhaskaran, j.1. the common question that falls for decision in these two writ petitions is whether for the purpose of section 34 of the agricultural income-tax act (act no. 22 of 1950), hereinafter referred to as the agrl. i.t. act, the aac of agrl. i.t. is an authority subordinate to the commissioner of agrl. i.t. the additional question of law raised in ..... court under section 60.' 3. section 15(1) of the agrl, i.t. act provides as follows :'15. income-tax authorities.--(1) there shall be the following classes of income-tax authorities for the purposes of this act, namely- (a) the board of revenue, (b) the commissioner of agricultural income-tax, (c) assistant commissioners of agricultural income-tax, (d) agricultural income-tax officers.' 4. by the power conferred on him it is the agrl. ito .....

T. Lakshmikutty Amma Vs. Addl. Agrl. Income-tax Officer

Court : Kerala

Reported in : [1987]163ITR336(Ker)

..... petition is one of the legal heirs of late m. a. chandu nair, an assessee under the agricultural income-tax act, 1950. chandu nair was assessed to agricultural income-tax by respondent no. 1 for the years 1969-70 and 1970-71. the total tax assessed for the two years was rs. 22,038.23. aggrieved by the assessments, the assessee filed ..... service of the notice or order, he shall be deemed to be anassessee in default: but under the proviso, pending an appeal under section 31of the act, (first appeal) the agricultural income-tax officer may, in his discretion, treat the assessee as not in default. the proviso is one enacted for thebenefit of the assessee. it is only ..... the expiration of three years from the latest day fixed for the payment in the notice of demand served under section 30 of the act. admittedly, in this case, the agricultural income-tax officer commenced the proceedings for recovery within the period of three years. the order of assessment for the year 1969-70 is dated february 17 .....

Commissioner of Agricultural Income-tax Vs. Chullikkan Parameswara Bha ...

Court : Kerala

Reported in : (1980)16CTR(Ker)378; [1980]125ITR28(Ker)

..... against the karta or ejaman of a hindu undivided family is vitiated, if it is finalised after reopening an order of assessment under section 19 of the agricultural income-tax act against him as an individual ? (iii) whether, on the facts and in the circumstances of the case, the tribunal is justified in law in holding ..... a disruption of status of the hindu undivided family under the provisions of the hindu succession act and his share is devolving upon his wife and children, which is automatic and statutory and provisions of section 29 of the agricultural income-tax act are not attracted in these circumstances ' 2. from the statement of the case furnished ..... 442. the respondent-assessee thereupon preferred an appeal before the deputy commissioner of agricultural income-tax and sales tax (appeals), kozhikode, but that appeal was disposed of by the said authority by an order dated august 26, 1974, holding that the iac had acted rightly in assigning to the assessee the status of karta of a huf .....

Samogiri Pvt. Ltd. Vs. Agricultural Income-tax Officer and anr.

Court : Kerala

Reported in : [1990]181ITR532(Ker)

..... , j.1. the assessee is the petitioner. the year of assessment is 1981-82.2. failure to pay the tax in accordance with sub-section (1) of section 17a of the kerala agricultural income-tax act (for short 'the act'), resulted in the assessing authority issuing exhibit p-2 order directing the petitioner to pay a sum of rs. 1, ..... this section, it is relevant to focus our attention on the incidental question. is it mandatory for the person whose total agricultural income during the previous year exceeded the maximum amount which is not chargeable to agricultural income-tax, to furnish the return before the expiry of the time stipulated under sub-sections (1) and (2) of section 17 ..... 17 or section 35 shall pay, before furnishing the return, the amount of tax on the total agricultural income admitted in the return, and the return shall be accompanied by proof of payment of such tax ... (3) if any person fails to pay the tax or any part thereof in accordance with the provisions of sub-section (1), .....

P.R. Ramasubramania Raja Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1980]121ITR879(Mad)

sethuraman, j. 1. these are revision petitions filed under section 54(1) of the tamil nadu agricultural income-tax act, 1955, hereinafter referred to as ' the act ', to revise the order of the board of revenue dated 14th december, 1974, for the assessment years 1971-72, 1972-73 and 1973-74. the assessee had 53.87 standard ..... and which were sold, and after adding the lands purchased by him, he had 40.19 standard acres. he applied under section 65(1)(a), (b) and (c) of the act for permission to compound the agricultural income-tax payable by him and to pay in lieu thereof a lump sum at the rates specified in the schedule to the ..... act. the agrl. itoaccepted the compounding application as in earlier years, on the basis that the assessee had 40.19 standard acres.2. the board found that the assessee had gifted .....

George Williamson (Assam) Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... to detain the vehicles, the writ petitioners would not press for a decision on the validity of section 47a of the act.3. a perusal of the provisions of the assam agricultural income-tax act, 1939, including section 47a thereof would go to show that no power has been conferred on the authority to detain vehicles ..... tea at inter-state check posts, on the ground of non-production of the agricultural income-tax clearance certificate under section 47a of the agricultural income-tax act, 1939 (as amended), the challenge to the constitutional validity of the provisions of section 47a of the act as well as the circular dated september 13, 2000, issued by the commissioner ..... this bunch of writ petitions by holding that under the provisions of the assam agricultural income-tax act, 1939, as in force there is no power vested in the authority to detain vehicles for non-production of tax clearance certificates under section 47a of the act, and any such detention, if made, would be illegal, ultra vires .....

State of Karnataka Vs. B.G. Desai

Court : Karnataka

Reported in : ILR1985KAR1300

..... an order under section 21 of the karnataka agricultural income tax act, 1957 (the 'act') is appealable or not is the short question raised for consideration in theserevision petitions.2. for the year 1969 - 70 and 1970 - 71, the agricultural income-tax officer (a.i.t.o.) concluded assessments under section 19(4) of the act in respect of the agricultural income of the respondent who did not respond to any ..... the appeal against the order under section 21 is maintainable. it gave the following reasons :'the provisions of section 21 are such that the agricultural income-tax officer shall cancel the assessment made under section 19(4) of the act if any of the conditions stipulated under section 21 aresatisfied. section 21 is something like an appeal provision against orders passed under section 19 .....

Sahu Ram Kishan Vs. the State of U.P.

Court : Allahabad

Reported in : AIR1958All35

..... not appear why in these circumstances the board was of the view that the suit was collusive and fictitious. it could not have been for the purpose of avoiding agricultural income-tax act as that act assumed the form of a bill for the first time ten months after the institution of the suit. in the circumstances, we are led to the view that there ..... members of the family had separated. the suit brought by om prakash was instituted at a time when the agricultural income-tax act had not come into existence. the date of the institution of the suit was 15-1-1948 and it appears that the agricultural income-tax bill was published with its statement of objects and reasons for the first time in u. p. gazette ..... v. bhargava, j. 1. in compliance with the order of this court dated 4-3-1955 the board constituted under the agricultural income-tax act has referred the following question for the opinion of this court: whether on the facts of this case the assessment of sahu ram kishan in the status of a .....