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 .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Chennai
Reported in : [2002]255ITR194(Mad)
..... in part i of the schedule to this act as amended by the tamil nadu agricultural income-tax (amendment) act, 1971, shall ..... ' and there should be no agricultural income-tax levied for this period. the argument is per se incorrect. section 3(1a) of the agricultural income-tax act, which is a charging section, reads as under :'3. charge of agricultural income-tax.- (1) not relevant.(1a) notwithstanding anything contained in this act, agricultural income-tax at the rate or rates specified ..... 30,1991, and for the year 1992-93, it was from july 1, 1991 to june 30, 1992. however, it seems that the agricultural income-tax act was extensively amended with effect from april 1, 1992, and the definition of 'previous year' as it appeared earlier vide section 2(t) .....
Tag this Judgment!Court : Chennai
Reported in : [1983]139ITR990(Mad)
..... in the counter-affidavit that there is no regular appointment of trustee to the trusts and that chidambaranatha mudaliar was filing affidavits for getting exemption from agricultural income-tax in the earlier years. section 35 of the act does not contemplate the issue of a notice for each of the years. it is also contended in the counter-affidavit that the will contemplates creation ..... charitable purposes, and in the case of property so held in part only for such purposes, the income applied thereto was exempt from agricultural income-tax. but by amendment act 4 of 1973, the following clause was substituted for clause (b) of section 4 of the principal act.' any agricultural income derived from property held under trust, wholly or partly for charitable or religious purposes, to the same .....
Tag this Judgment!Court : Chennai
Reported in : [1976]105ITR295(Mad)
..... applicable to such a case is different from the principle applicable to a case where the income is outside the purview of the income-tax act itself. in fact, agricultural income is not something which is otherwise assessable to tax under the income-tax act but which was exempted from payment of such a tax. agricultural income is so wholly outside the scope of the legislative power that the exemption thereof set out ..... in section 10(1) of the income-tax act, 1961, can only be taken to be a clarificatory provision. even .....
Tag this Judgment!Court : Chennai
Reported in : [1971]80ITR486(Mad)
..... the assessee subjected the receiver, who was in charge of the: estate of the assessee, and others and levied agricultural income-tax under the madras agricultural income-tax act, 1955. the revision to the commissioner of agricultural income-tax failed. the present tax case is against the order of the commissioner who passed the impugned order in exercise of his powers of revision.2. it is now well-established that as ..... that there was no receiver whowas in custodia legis of the estate. during that period, and to be moreprecise in or about january, 1962, the revenue started proceedings underthe madras agricultural income-tax act, 1955, and issued a notice tomr. sadasiva rao, who was the receiver from april 10, 1957, to august 28,1958. the assessment year is 1959-60 and the relevant accounting .....
Tag this Judgment!Court : Chennai
Reported in : [1968]70ITR128(Mad)
..... deduction. but those observations cannot be viewed as authority for the step taken by the agricultural income-tax authorities for constraining the salary obtained by a partner for services rendered to the firm as agricultural income. the nature of this income cannot be agricultural income as defined either in the central income-tax act or the agricultural income-tax act. it is only salary proper paid as remuneration for services which a partner rendered to ..... , because they have been engaged in making assessments to central income-tax from a period long anterior to the agricultural income-tax act, which has been enacted only in 1955. their staff are well-trained in applying the various provisions of the income-tax act to make assessments on business income, whereas the agricultural income-tax officers ordinarily deal with the computation of purely agricultural income.' in the same decision at page 352 a reference .....
Tag this Judgment!Court : Chennai
Reported in : [1993]199ITR471(Mad)
..... all these cases, the interest received by the partners from the registered firm was sought to be brought to tax by initiating action under section 35 of the tamil nadu agricultural income-tax act, 1955 (hereinafter called 'the act'). after considering the objections of the assessee, the agricultural income-tax officer proceeded to assessee 60 per cent. of the total salary and interest received by the assessee from the ..... estate. in karimtharuvi tea estates ltd. v. state of kerala : [1963]48itr83(sc) , while dealing with the kerala agricultural income-tax act, in regard to disallowance of certain deductions in the computation of agricultural income, it was held that such deduction would not apply to computation of agricultural income derived from tea plantations. the following observations of the supreme court are useful for the determination of the present .....
Tag this Judgment!Court : Chennai
Reported in : [1972]86ITR263(Mad)
..... the land during any part of the financial year in excess of the exempted extent, as contemplated in the proviso to sub-section (1) of section 10 of the agricultural income-tax act. the commissioner of income-tax applied the proviso apparently viewing possession as equivalent to ownership. these are distinct judicial concepts. thus understood, the petitioner cannot be deemed to be in possession of this ..... meaning owning land as 'owner'. we are not concerned with the other part of the definition. this definition of the expression 'to hold' is repeated in the agricultural income-tax act as well. section 2(nn) of the income-tax act provides that the expression 'to hold' means to possess and enjoy either as owner or tenant, etc. therefore, the conspicuous element which is common to both .....
Tag this Judgment!Court : Chennai
Reported in : [1976]104ITR444(Mad)
..... a disposal, consumption or use in the manufacture or other process carried on by the assessee would apply to 'income' as defined in the madras plantations agricultural income-tax act, 1955 (an act similar to the madras agricultural income-tax act, 1955), it would add:'it is not necessary, however, for income to accrue that there must be a sale of a commodity: consumption or use of a commodity in the ..... . nos. 75 and 76 of 1966 relate to the assessment years 1960-61 and 1961-62 in which the assessing officer invoked his jurisdiction under section 35 of the madras agricultural income-tax act, 1955. t. c. no. 77 of 1966 concerns itself with the original assessment made for the year 1962-63.2. for the years 1960-61 and 1961-62 the assessee .....
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