Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 60 manner of service of notices Page 1 of about 1,041 results (0.128 seconds)

P.V. Balakrishnan Nair and ors. Vs. Deputy Commissioner of Agrl. Incom ...

Court : Kerala

Reported in : [1993]204ITR567(Ker)

..... 1. whether the commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the commissioner was right in holding that the proceedings evidenced by the earlier revision order in ait rp 13, 14, 15/68 ..... the deputy commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the deputy commissioner was right in holding that the proceedings evidenced by annexure b did not preclude his comingto the conclusion that ..... the deputy commissioner was right in holding that the firm was not entitled to get registration or renewal of registration under section 27 of the kerala agricultural income-tax act, 1950 2. whether the deputy commissioner was right in holding that the proceeding evidenced by annexure b did not preclude his coming to the conclusion .....

Assam Company Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... act authorising the agricultural income-tax officer to disregard the computation of tea income made by the central income-tax authority acting under the central income-tax act and that the agricultural income-tax officer in making the assessment of agricultural income was bound to accept the computation of tea income already made by the central income-tax authority. in the said case, the supreme court, however, observed that under some acts and rules including the assam agricultural income-tax act and rules, the agricultural income-tax .....

Commissioner of Income Tax Vs. Mahendra Mills

Court : Supreme Court of India

Reported in : (2000)159CTR(SC)381; [2000]243ITR56(SC); JT2000(3)SC405; 2000(2)SCALE384; (2000)3SCC615; [2000]2SCR465

..... depreciation to which it is entitled, because rule 4(1) of the tamil nadu agricultural income-tax rules, 1955, refers to the rates prescribed in the income-tax act for calculating the rate of depreciation to be arrived at under section 5(f) of the tamil nadu agricultural income-tax act, 1955. under rule 5 of the income-tax rules, 1962, read with appendix i thereto, buildings are classified into four categories ..... the claim in the revised return. 37. in hopeville estate v. state of tamil nadu high court struck somewhat a different note. it was a case under the tamil nadu agricultural income-tax act, 1955. the assessee had claimed depreciation on the value of the tank said to have been constructed for the use of the workers, in the computation of the .....

Bithal Das Vs. State of U.P.

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' .....

Anglo American Direct Tea Trading Co. Ltd. Vs. Commissioner of Agricul ...

Court : Supreme Court of India

Reported in : AIR1968SC1213; [1968]69ITR667(SC); [1968]2SCR745

..... 25(5) of the bengal agricultural income-tax act, 1944, and rules 7 and 8 of the bengal agricultural income-tax rules, 1944, (b) s. 8 of the mysore agricultural income-tax act, 1957 and rule 6 of the mysore agricultural income-tax rules, 1957, (c) s. 8 of the coorg agricultural income-tax act, 1951, (d) the second proviso to s. 8 of the assam agricultural income-tax act, 1939 and rule 5 of the assam agricultural income-tax rules, 1939, (e) explanation 1 ..... under the agricultural income-tax act '. following its earlier decision in commissioner of agricultural income-tax, kerala v. perunad plantations ltd. : [1965]56itr193(ker) , the high court held that the agricultural income-tax officer was not obliged to accept the computation of the tea income made by the income-tax officer acting under the income-tax act, and it was open to him to compute the income independently applying the relevant provisions of the income-tax act and the agricultural income-tax act. from these .....

Achamma George Vs. Inspecting Assistant Commissioner and anr.

Court : Kerala

Reported in : (1989)79CTR(Ker)205; [1989]180ITR57(Ker)

..... could be traced cautiously so as to watch the junction at which the conclusion is set in.27. the agricultural income-tax act, 1950, was initially intended to have territorial application over the former travancore-cochin portion of the state. the travancore-cochin agricultural income-tax (amendment) act, as the act was originally named soon after it had been framed, was itself an attempt at effecting uniformity in relation ..... are sections 9(2)(a)(i), 10(1)(d) and 18(5)(a) of the agricultural income-tax act, 1950. they read :'9. income from settlement, disposition, etc.--... (2) in computing the total agricultural income of any individual for the purpose of assessment, there shall be included (a) so much of the agricultural income of a wife or minor child of such individual as arises directly or indirectly- (i .....

R.N. Veerappan and ors. Vs. State of Tamilnadu

Court : Chennai

Reported in : [2010]322ITR662(Mad)

..... not ipso facto constitute them as an association of individuals within the special meaning given to that term for the purpose of assessment under the agricultural income-tax act.14. the commissioner has exercised the power under section 34 to revise the earlier orders of assessment only on the ground that the properties ..... essential ingredients to constitute 'association of persons', among the petitioner and two others, before initiating suo motu proceedings under section 34 of the tamil nadu agricultural income-tax act, 1955?2. whether on the facts and in the circumstances of the case, the commissioner was justified in initiating proceedings under section 34 by ..... suo motu revising the earlier order of the assessing authority passed under section 65 of the act, by invoking the provision of section 34 of the tamil nadu agricultural income-tax act, 1955 (for short 'the act'). in these tax case revisions, the petitioners have raised the following substantial questions of law:1. whether on the .....

New Ambadi Estate Pvt. Ltd. Vs. the State of Tamil Nadu Represented by ...

Court : Chennai

Reported in : [2004]265ITR543(Mad)

..... is engaged only in rubber plantation assessable under the tamil nadu agricultural income-tax act not engaged in tea or coffee plantation so as to consider the petitioner as assessable under the agricultural income tax as well as indian income tax act so as to invoke rule 9 of the tamil nadu agricultural income tax act. the decisions which were cited in commissioner of income tax, madras vs . manjushree plantations ltd. : [1981]130itr908(mad) and consolidated ..... coffee ltd vs . state of karnataka : [2001]248itr432(sc) were all rendered in respect of the assesses, who were liable to be assessed under the agricultural income tax act as well as central income tax act in respect of the income derived from tea and coffee plantation.8. it is admitted fact that the expenses had been incurred for the head office at madras in respect of .....

The Karimtharuvi Tea Estates Ltd., Kottayam and anr. Vs. State of Kera ...

Court : Supreme Court of India

Reported in : AIR1963SC760; [1963]48ITR83(SC); [1963]Supp1SCR823

..... the owners and managers of the karimtharuvi and the penshurst tea estates situate at peermade in kerala state. the agricultural income-tax act, 1950 (originally the travancore-cochin agricultural income-tax act xxii of 1950, amended as the agricultural income-tax act, 1950 by act viii of 1957 of the kerala legislature), hereinafter called the agricultural income-tax act, has been in force in the state of kerala during the assessment years 1958-59, 1959-60 and ..... of the agricultural income-tax act is obviously not consistent with the explanation to sub-clause (2) of clause (a) of s. 2 of the agricultural income-tax act and also the rule for computing agricultural income made under the income-tax act and results in making the agricultural income from tea plantations, for the purpose of the agricultural income-tax act, to be different and higher than such agricultural income when calculated in accordance with the provisions of the income-tax act and .....

H.H. Bhairao Rao Maloji Rao Ghorpade Vs. Agricultural Income-tax Offic ...

Court : Karnataka

Reported in : [1962]46ITR568(KAR); [1962]46ITR568(Karn)

..... not and at page 392 of the report their lordships observed : 'so far as the orissa agricultural income-tax act is concerned, tax is to be levied for each financial year on the total agricultural income of the previous year, and the expression 'total agricultural income' means the aggregate of the amounts of agricultural income derived from land situated in the province of orissa, and received whether within or without the ..... period is the only income taxable under the agricultural income-tax act also. it could not, in my opinion, be said that an income derived by a person during only a few months of a previous year is his total agricultural income for the entire previous year. the income-tax officer, before he could assess the income of a person under the agricultural income-tax act, must find and compute the total agricultural income of that person .....