Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 60 manner of service of notices Page 100 of about 1,041 results (0.158 seconds)

K. R. Venkitaperumal Raja Vs. Commissioner of Agricultural Income-tax ...

Court : Mumbai

Reported in : [1992]193ITR213(Bom)

..... and p-6 orders passed by respondents nos. 2 and 1, respectively. the appellant is an assessee under the agricultural income-tax act. for the assessment year 1984-85, he was assessed under section 18 (4) of the agricultural income-tax act (best judgment assessment, on default), by the second respondent, by order dated december 31, 1984. the revision ..... endorsement 'not found'. the presumption that will be available by sending the notice by registered post under section 64 (1) (c) of the kerala agricultural income-tax act is offset are rebutted by the postal endorsement that the addressee/assessee was not found. the notice could not have been even tendered, much less delivered ..... assessee, in such circumstances. the endorsement, on its own, offsets the presumption that is ordinarily available under section 64 (1) (c) of the kerala agricultural income-tax act. it can not be said that the sending of the registered notice by post to a person, at his last known place of residence or business, in .....

State of Karnataka Vs. Cantreads Private Limited

Court : Karnataka

Reported in : ILR1991KAR1371; 1991(1)KarLJ500

..... where the kerala high court while interpreting the provisions of the madras general sales tax act found that in the madras plantation agricultural income-tax act the agricultural income derived from rubber plantation was included. therefore, for the purpose of sales tax it cannot be treated otherwise. then again reliance was placed on the decision ..... term has not been defined by the madras general sales tax act, yet the madras plantations agricultural income tax act, 1955, in defining what is agricultural income included that from rubber as well by second explanation to section 2(2)(ii) which reads as follows: agricultural income derived from such plantation by the cultivation of coffee, ..... .' therefore, the line of reasoning adopted in the aforesaid case was entirely different having regard to the definition of agricultural income under the madras plantations agricultural income tax act, 1955 and the concession which loom large in india coffee & tea distributing co. ltd. v. state of madras .....

Maharajadhiraj Sir Kameshwar Singh Vs. Commissioner of Income-tax, Bih ...

Court : Supreme Court of India

Reported in : AIR1957SC667

..... at patna with certificates under section 66a(2) of the indian income-tax act and they raise common questions of la : '(1) whether in the facts and circumstances of the case, the receipts of bankura forest lease are capital receipts or, in the alternative, constitute agricultural incom (2) whether in the facts and circumstances of the case ..... in bihar respectively were not taxable as they were (i) capital receipts and/or (ii) agricultural income. 4. the appellant preferred appeals to the appellate assistant commissioner of income-tax, patna, or to the additional appellate assistant commissioner of income-tax, patna range, patna, as the case may be, against these assessment orders but the said ..... hold that there was any expenditure of human skill and labour upon the land so as to constitute the income derived therefrom agricultural income within the meaning of its definition in section 2(1) of the act. the conservation of the forest by allowing each sal and ebony tree a circle of 15 feet and .....

State of Kerala Vs. S.M.R. Prasanna Vijayaraghavan

Court : Kerala

Reported in : [2007]293ITR561(Ker)

..... assessment, levy, collection and recovery of the tax chargeable under the said act including that of escaped agricultural income or affect the liability of any person to pay any sum due from him or any existing right of refund under the said act.(4) notwithstanding such repeal of the agricultural income tax act, 1950 (act xxii of 1950), any proceedings pending before any agricultural income-tax authority, appellate tribunal or high court at ..... the commencement of this act, shall be continued and finally decided or determined under the provisions of that .....

State of Madras Vs. Thiru Arooran Sugars Ltd.

Court : Chennai

Reported in : [1965]55ITR307(Mad)

..... of the items now in dispute would come only under section 5(e).our attention was drawn to the provision of the kerala agricultural income-tax act as well as the mysore agricultural income-tax act. even though the main scheme as well as the claim for deduction under the three enactments appears to be of the same ..... state has preferred this revision petition against the order of the tribunal, allowing certain deductions under section 5(e) and section 5(k) of the madras agricultural income-tax act.the assessee is thiru arooran sugar mills ltd., and the assessment relates to the year 1958-59. the dispute in the revision case relates to two categories ..... wholly and exclusively for the purpose of the plantation. in this connection, it is pertinent to note that what the act purports to tax is agricultural income and not agricultural receipts. from the agricultural receipts must be deducted all expenses which in ordinary commercial accounting must be debited against the receipts. there is nothing in .....

T.M.L. Alagappa Chettiar Vs. the State of Madras

Court : Chennai

Reported in : [1963]14STC839(Mad)

..... us that, having regard to the scheme of the madras agricultural income-tax act and that of the madras general sales tax act, there is a notable difference between the word 'revise' used in the agricultural income-tax act and the words 'pass any order' in the general sales tax act. the word 'revise' is certainly of wide amplitude; and ..... been made more than three years previously.8. there is certainly a difference in phraseology between section 34 of that act and section 34 of the madras general sales tax act, 1959. the agricultural income-tax act provides that the commissioner shall not revise any order if that order had been made more than three years previously. ..... be calculated to prejudice the assessee's rights quite unjustly. after comparing section 34 of the act with the provisions of the indian income-tax act we observed as follows:-but the provisions of the agricultural income-tax act do not make a distinction between cases where the commissioner exercises his powers suo motu and .....

N.V.S. Kadirvel Nadar Vs. the State of Madras Represented by the Commi ...

Court : Chennai

Reported in : (1962)1MLJ325

..... we are of opinion that section 34 of the agricultural income-tax act has fixed the period of one year, only as a period of limitation which applies both to the commissioner as well as to the assessee. so long ..... 5. when the assessee applies within the period prescribed the expiry of the period does not render the commissioner functus officio.6. but the provisions of the agricultural income-tax act do not make a distinction between cases where the commissioner exercises his powers suo mpto and cases where he exercises such powers on the application of the assessee. ..... at the instance of the assessee. the language of the proviso to sub-section (1) of section 33-a of the income-tax act is just the same as the language in section 34 of the agricultural income-tax act. the words areprovided that the commissioner shall not revise any order under this sub-section if the order has been made .....

Commissioner of Income Tax Vs. Thiruvambadi Rubber Co. Ltd.

Court : Kerala

..... years 1997-98 to 2000-2001. assessee, a plantation company engaged in rubber cultivation and deriving agricultural income is also liable to pay tax under the income tax act on the income derived on the manufacture of rubber products. on comparing the income returned by the assessee for all the assessment years involved in these appeals with the book profit, ..... if the assessee take such a position, assessee should have paid huge amount of agricultural income tax which would be more than the tax payable on book profit under the central act. capital gain is assessable under chapter iv of the income tax act and is not an item falling under chap.3 to permit exclusion under clause (ii ..... of book profit. in fact, what clause (ii) says is that income exempt from tax under chap.3 of the income tax act only are excludable from profit and loss account in computing the book profit. though s.10(1) in chap.3 excludes agricultural income, going by the above decisions of the honourable supreme court we are .....

The Coffee Board Vs. Commissioner of Commercial Taxes and ors.

Court : Karnataka

Reported in : ILR1986KAR1365; 1985(2)KarLJ397; [1985]60STC142(Kar)

..... delivered by bhavani tea produce company limited prior to 1st april, 1955 which maintained its accounts in mercantile system of accounting was exigible or not to agricultural income-tax under the madras plantations agricultural income-tax act (madras act 5 of 1955) later titled as the madras agricultural income-tax act. in deciding that the court framed the very question that arises for our determination examined all the provisions of the coffee ..... bench of the supreme court speaking through hidayatullah, j. (as his lordship then was) examining the scheme of the coffee act and the position of the board vis-a-vis a grower and his exigibility to taxes under the madras plantations agricultural income-tax act of 1955 has rejected a similar contention in these words : 'the coffee board is neither a trustee nor even an agent .....

Krishna Bhat Vs. Agricultural Income-tax Officer

Court : Kerala

Reported in : [1981]130ITR894(Ker)

..... the file of the first respondent, the agrl. ito, circle i, kasaragod. respondents nos. 2 and 3, respectively, are the aac, agricultural income-tax and sales tax, cannanore, and the deputy commissioner (appeals), agricultural income-tax and sales tax, kozhikode. the prayer in the writ petition is for quashing exs. p-5, p-6, p-7, p-8 and p-10 orders. exhibits p-5 ..... that, while the doctrine of res judicata or estoppel by record does not apply to assessment proceedings under the i.t. act, or for that matter to the agrl. i.t. act or the sales tax act, the taxing authority would be entitled to reopen the matter or to deviate from the basis on which the assessment was concluded during the ..... the source of funds for the purchase of the property as per the document and to assign to the petitioner the correct status as per the agrl. i.t. act. the first respondent thereafter conducted a detailed enquiry and passed exs. p-2 to p-4 revised assessment orders for the assessment years 1966-67, 1967-68 and .....