Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 60 manner of service of notices Page 8 of about 1,041 results (0.091 seconds)

M.M. Appaiya and M.A. Ganapathy Firm, Coffee Lands Limited, Veerarajen ...

Court : Karnataka

Reported in : [1991]188ITR793(KAR); [1991]188ITR793(Karn); 1990(3)KarLJ546

..... there is some difference in the language of section 4 of the income-tax act and section 3 of the agricultural income-tax act. section 4 of the income-tax act speaks of the central act making changes in the rate of taxes payable under the income-tax act and it is a matter for judicial notice that, at the time ..... by the provisions of the income-tax act and that portion of the income declared under that act which did not constitute agricultural income and inasmuch as until and unless the computation of the income under the income-tax act was complete, agricultural income could not be ascertained and the assessing authority under the agricultural income-tax act may not postpone the assessment ..... the passage extracted above with which we agree. the same thing may be said of section 3 of the agricultural income-tax act, in that the rates prescribed in the schedule to the agricultural income-tax act may be altered by the state government during the budget proposals. then, in such an event, two .....

Bhagavandas Narayandas and Others Vs. Agricultural Income-tax Officer, ...

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 .....

Omprakash Agarwalla Vs. Agricultural Income-tax Officer and ors.

Court : Kolkata

Reported in : [1972]84ITR340(Cal)

..... income-tax act.6. as under the constitution, parliament is not competent to levy tax on agricultural income, both the indian income-tax act and the state agricultural income-tax act provide for exclusion of such income from assessment under the central act and for its assessment under the relevant state act. the definition of agricultural income under the indian income-tax act is the same as that under this act. section 3 of the act, which is the charging section, provides that agricultural income-tax ..... court in anglo-american direct tea trading co. ltd. v. commissioner of agricultural income-tax, : [1968]69itr667(sc) . there one of the contentions raised was whether the agricultural income-tax officer could make the assessment under the kerala agricultural income-tax act without accepting the assessment already made by the central income-tax authorities under rule 8 of the income-tax rules. the supreme court said that it thought that he was bound to .....

Alipurduar Tea Co. Ltd. Vs. Agricultural Income-tax Officer and ors.

Court : Kolkata

Reported in : 80CWN404,[1978]112ITR878(Cal)

..... provisions of the bengal agricultural income-tax act. there seems to be a lacuna in the bengal agricultural income-tax act. the act should have provided power to revise the order of assessment by the agricultural income-tax officer consequent upon the appellate or revisional order passed under the scheme of indian income-tax act because the taxability under the bengal agricultural income-tax act, 1944, depends upon the computation of income made under the indian income-tax act. when there is ..... variation of such computation under the scheme of the indian income-tax act, provision should have been made in the bengal agricultural income-tax act, 1944, for altering such assessment or determination of liability under the bengal agricultural income-tax act. such provision obviously has not .....

Jyotirindra NaraIn Sinha Vs. Commr. for the Board of Agricultural Inco ...

Court : Kolkata

Reported in : AIR1954Cal555,57CWN287

..... to question no. 2 must therefore be that the sum of rs. 7934/- received by the assessee as selami for settlement of agricultural holdings is not agricultural income within the meaning of the assam agricultural income-tax act.17. in the above view it is not necessary to express our opinion on a point which cropped up towards the close of ..... assessee as salami for settlement of agricultural holdings is agricultural income within the meaning of section (25 (a) (1) of the said assam agricultural income-tax act?'5. the reference was heard by a bench of this court and by a judgment dated 12-4-1945, ..... occupation by a particular tenant but where the period of occupation is not ascertainable as no written leases are given is agricultural income within the meaning of section 2 (a) (1) of the said assam agricultural income-tax act? 2. whether in view of the facts and circumstances of the case the sum of rs. 7934/-received by the .....

The Commissioner of Agricultural Income-tax Kerala Vs. the Plantation ...

Court : Supreme Court of India

Reported in : (2000)194CTR(SC)502; 2001(1)KLT311(SC); 2000(7)SCALE677

..... whole is put in issue in these appeals. section 5 of the agricultural income-tax act reads as follows:5. computation of agricultural income. -- the agricultural income of a person shall be computed after making the following deductions, namely:-(a) any sums paid in the previous year on account of-(i ..... , j.1.the correctness of a decision of the full bench of the kerala high court construing explanation 2 to section 5 of the agricultural income-tax act, 1950, inserted by kerala act 9 of 1961, to be confined in its application only to clause (j) of section 5 and not to section 5 as a ..... amount received in respect of such insurance in any year shall be deemed to be agricultural income for the purposes of this act, and shall be liable to agricultural income-tax after deducting the portion thereof, in any, which has been assessed to income-tax under the indian income-tax act, 1922; (v) any expenses incurred in the previous year on the maintenance of .....

Commissioner of Agricultural Income-tax, Kerala Vs. Amalgamated Coffee ...

Court : Kerala

Reported in : [1962]45ITR348(Ker)

m. s. menon j. - this is an application by the commissioner of agricultural income-tax, kerala, under section 54(1) of the madras plantations agricultural income-tax act, 1955, questioning the correctness of the order of the agricultural income-tax appellate tribunal, trivandrum, in agricultural income-tax appeal no. 33 of 1959. the assessee is the amalgamated coffee estates limited ..... of the indian income-tax act, 1922, and section 16(2) to section 22(2) of that act. all the decision cited before us - except commissioner of agricultural income-tax v. sultan ali gharami, a case under the bengal agricultural income-tax act, 1944 - arose under sections 34 and 22(2) of the indian income-tax act, 1922.the ..... further, and we hold that the reassessment of the assessee in pursuance of the defective notice issued under section 35 of the madras plantations agricultural income-tax act, 1955, is - in the words of the supreme court in the extract given above - 'illegal and void'.the only further question .....

Oil Palm India Limited, Represented by Its Managing Director Vs. Assit ...

Court : Kerala

..... reopening of the assessments for the years 1997-98 to 2001-02 the income tax department proceeded to make regular assessments under the income tax act for subsequent years also on that part of the income which is business income from palm oil applying rule 7 ..... the income tax act proposed to reopen the assessments completed under the act for bringing to tax, business income from palm oil for the assessment years 1997-98 to 2001-02. however for these years also the petitioner following the practice for the 35 years prior to that filed returns under the agricultural income tax act and remitted tax on income treating the entire income from the sale of palm oil as agricultural income. after .....

G.M. Mohan Vs. Agricultural Income-tax Officer, Coorg and anr.

Court : Karnataka

Reported in : [1964]52ITR478(KAR); [1964]52ITR478(Karn)

..... expenses incurred for the upkeep and maintenance of such rubber plants are a permissible deduction within the meaning of section 5(j) of the travancore cochin agricultural income-tax act, 1950' in the affirmative. it laid down that the amount expended on the superintendence, weeding, etc., of the whole estate should have been ..... section 5 of the travancore cochin agricultural income-tax act, 1958, is more or less similar to section 5(k) of the 'act'. dealing with that provision, the supreme court in travancore rubber and tea company ltd. v. commissioner of agricultural income-tax answered the question 'whether in calculating the assessable agricultural income of a rubber estate already planted ..... counsel for the petitioner, at the hearing of this writ petition. they ar : (i) rule 33 of the mysore agricultural income-tax act, 1957 (to be referred to hereinafter as the 'act'), is ultra vires the powers of the rule making authority; and (ii) the assessing authorities could not have levied any .....

Shiromoni Prosad Bhakat Vs. the Agricultural Income-tax Officer, Burdw ...

Court : Kolkata

Reported in : AIR1959Cal490

..... nothing either in section 25(3) or in the observations of the supreme court relied on by mr. sen to warrant the contention that an assessee under the bengal agricultural income-tax act is entitled either to be present at the time an orderfor his assessment is made or at least entitled to be informed of the date when the order will be ..... on a later date. the assessment year being the year 1947-48, the 31st of march, 1952, would be the last date under section 38(2) of the bengal agricultural income-tax act, on which the assessment order could be made, if it was to be made within the period of limitation. it appeared from the order-sheet that there was an order ..... of the assessee or the production of any evidence by him that the return was correct and complete. section 25(1) of the bengal agricultural income-tax act is thus out of the way. this was a case where the income-tax officer called for evidence and heard it and the contention is that if he did so, section 25(3) was attracted and under .....