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1971 (9) TMI 64 - SC - Income Tax


  1. 2024 (9) TMI 652 - HC
  2. 2023 (10) TMI 208 - HC
  3. 2023 (4) TMI 899 - HC
  4. 2022 (11) TMI 137 - HC
  5. 2022 (7) TMI 800 - HC
  6. 2022 (1) TMI 846 - HC
  7. 2021 (7) TMI 1251 - HC
  8. 2021 (2) TMI 35 - HC
  9. 2020 (3) TMI 554 - HC
  10. 2020 (1) TMI 1039 - HC
  11. 2019 (9) TMI 357 - HC
  12. 2019 (8) TMI 1208 - HC
  13. 2019 (3) TMI 1402 - HC
  14. 2018 (11) TMI 1749 - HC
  15. 2018 (11) TMI 953 - HC
  16. 2019 (4) TMI 1120 - HC
  17. 2018 (5) TMI 439 - HC
  18. 2017 (12) TMI 1064 - HC
  19. 2017 (10) TMI 1477 - HC
  20. 2017 (9) TMI 1708 - HC
  21. 2017 (8) TMI 1432 - HC
  22. 2017 (5) TMI 1781 - HC
  23. 2017 (5) TMI 1780 - HC
  24. 2016 (11) TMI 211 - HC
  25. 2016 (11) TMI 76 - HC
  26. 2016 (9) TMI 1607 - HC
  27. 2015 (4) TMI 874 - HC
  28. 2014 (1) TMI 498 - HC
  29. 2013 (4) TMI 777 - HC
  30. 2013 (3) TMI 290 - HC
  31. 2013 (2) TMI 48 - HC
  32. 2012 (11) TMI 1167 - HC
  33. 2011 (7) TMI 669 - HC
  34. 2011 (7) TMI 245 - HC
  35. 2011 (4) TMI 84 - HC
  36. 2011 (3) TMI 1026 - HC
  37. 2010 (7) TMI 211 - HC
  38. 2009 (8) TMI 675 - HC
  39. 2009 (8) TMI 32 - HC
  40. 2009 (8) TMI 823 - HC
  41. 2009 (7) TMI 814 - HC
  42. 2009 (7) TMI 651 - HC
  43. 2009 (3) TMI 11 - HC
  44. 2008 (9) TMI 525 - HC
  45. 2008 (2) TMI 868 - HC
  46. 2007 (7) TMI 182 - HC
  47. 2005 (3) TMI 748 - HC
  48. 2002 (7) TMI 13 - HC
  49. 1999 (11) TMI 9 - HC
  50. 1994 (5) TMI 264 - HC
  51. 1988 (7) TMI 15 - HC
  52. 2024 (11) TMI 629 - AT
  53. 2024 (10) TMI 696 - AT
  54. 2024 (9) TMI 1274 - AT
  55. 2024 (9) TMI 542 - AT
  56. 2024 (9) TMI 506 - AT
  57. 2024 (9) TMI 505 - AT
  58. 2024 (7) TMI 1426 - AT
  59. 2024 (7) TMI 1328 - AT
  60. 2024 (7) TMI 1368 - AT
  61. 2024 (7) TMI 896 - AT
  62. 2024 (7) TMI 502 - AT
  63. 2024 (5) TMI 1075 - AT
  64. 2024 (4) TMI 450 - AT
  65. 2024 (4) TMI 405 - AT
  66. 2024 (4) TMI 138 - AT
  67. 2024 (2) TMI 1164 - AT
  68. 2024 (7) TMI 570 - AT
  69. 2024 (2) TMI 862 - AT
  70. 2024 (2) TMI 746 - AT
  71. 2024 (4) TMI 977 - AT
  72. 2024 (1) TMI 966 - AT
  73. 2023 (10) TMI 460 - AT
  74. 2024 (5) TMI 340 - AT
  75. 2023 (11) TMI 1043 - AT
  76. 2023 (7) TMI 1480 - AT
  77. 2023 (8) TMI 436 - AT
  78. 2023 (7) TMI 791 - AT
  79. 2023 (6) TMI 1167 - AT
  80. 2023 (6) TMI 1330 - AT
  81. 2023 (7) TMI 669 - AT
  82. 2023 (4) TMI 742 - AT
  83. 2023 (4) TMI 99 - AT
  84. 2023 (4) TMI 367 - AT
  85. 2023 (3) TMI 397 - AT
  86. 2022 (11) TMI 772 - AT
  87. 2022 (12) TMI 347 - AT
  88. 2022 (10) TMI 716 - AT
  89. 2022 (10) TMI 224 - AT
  90. 2022 (9) TMI 1367 - AT
  91. 2022 (9) TMI 1589 - AT
  92. 2022 (7) TMI 1265 - AT
  93. 2022 (6) TMI 1259 - AT
  94. 2022 (6) TMI 1161 - AT
  95. 2022 (7) TMI 1044 - AT
  96. 2022 (6) TMI 1476 - AT
  97. 2022 (5) TMI 944 - AT
  98. 2022 (4) TMI 1501 - AT
  99. 2022 (5) TMI 1402 - AT
  100. 2022 (4) TMI 1173 - AT
  101. 2022 (6) TMI 19 - AT
  102. 2022 (3) TMI 1183 - AT
  103. 2022 (3) TMI 342 - AT
  104. 2022 (2) TMI 278 - AT
  105. 2022 (2) TMI 318 - AT
  106. 2021 (12) TMI 937 - AT
  107. 2021 (12) TMI 549 - AT
  108. 2022 (2) TMI 269 - AT
  109. 2021 (11) TMI 492 - AT
  110. 2021 (10) TMI 1207 - AT
  111. 2021 (10) TMI 792 - AT
  112. 2021 (9) TMI 1218 - AT
  113. 2021 (10) TMI 1002 - AT
  114. 2021 (11) TMI 762 - AT
  115. 2021 (9) TMI 885 - AT
  116. 2021 (9) TMI 217 - AT
  117. 2021 (8) TMI 646 - AT
  118. 2021 (7) TMI 944 - AT
  119. 2021 (7) TMI 834 - AT
  120. 2021 (7) TMI 810 - AT
  121. 2021 (6) TMI 946 - AT
  122. 2021 (7) TMI 78 - AT
  123. 2021 (6) TMI 727 - AT
  124. 2021 (6) TMI 925 - AT
  125. 2021 (5) TMI 77 - AT
  126. 2021 (5) TMI 19 - AT
  127. 2021 (5) TMI 299 - AT
  128. 2021 (3) TMI 1194 - AT
  129. 2021 (3) TMI 342 - AT
  130. 2021 (2) TMI 1250 - AT
  131. 2021 (2) TMI 1209 - AT
  132. 2021 (2) TMI 329 - AT
  133. 2021 (2) TMI 97 - AT
  134. 2021 (1) TMI 945 - AT
  135. 2021 (2) TMI 531 - AT
  136. 2021 (1) TMI 671 - AT
  137. 2021 (1) TMI 461 - AT
  138. 2020 (12) TMI 99 - AT
  139. 2020 (12) TMI 19 - AT
  140. 2020 (11) TMI 492 - AT
  141. 2020 (11) TMI 858 - AT
  142. 2020 (11) TMI 38 - AT
  143. 2020 (9) TMI 1127 - AT
  144. 2020 (10) TMI 976 - AT
  145. 2020 (11) TMI 645 - AT
  146. 2020 (5) TMI 201 - AT
  147. 2020 (2) TMI 455 - AT
  148. 2020 (4) TMI 362 - AT
  149. 2020 (2) TMI 74 - AT
  150. 2020 (4) TMI 209 - AT
  151. 2020 (1) TMI 1027 - AT
  152. 2020 (1) TMI 1239 - AT
  153. 2019 (12) TMI 1201 - AT
  154. 2019 (12) TMI 754 - AT
  155. 2019 (10) TMI 248 - AT
  156. 2019 (10) TMI 878 - AT
  157. 2019 (9) TMI 765 - AT
  158. 2019 (10) TMI 903 - AT
  159. 2019 (9) TMI 149 - AT
  160. 2019 (9) TMI 4 - AT
  161. 2019 (9) TMI 655 - AT
  162. 2019 (10) TMI 653 - AT
  163. 2019 (9) TMI 1172 - AT
  164. 2019 (7) TMI 1033 - AT
  165. 2019 (7) TMI 1915 - AT
  166. 2019 (6) TMI 1479 - AT
  167. 2019 (6) TMI 1115 - AT
  168. 2019 (6) TMI 635 - AT
  169. 2019 (6) TMI 467 - AT
  170. 2019 (6) TMI 426 - AT
  171. 2019 (6) TMI 916 - AT
  172. 2019 (5) TMI 1828 - AT
  173. 2019 (5) TMI 369 - AT
  174. 2019 (6) TMI 652 - AT
  175. 2019 (6) TMI 388 - AT
  176. 2019 (2) TMI 1641 - AT
  177. 2019 (3) TMI 1347 - AT
  178. 2019 (1) TMI 1447 - AT
  179. 2019 (1) TMI 697 - AT
  180. 2019 (1) TMI 101 - AT
  181. 2019 (1) TMI 934 - AT
  182. 2018 (10) TMI 1635 - AT
  183. 2019 (2) TMI 101 - AT
  184. 2018 (10) TMI 1024 - AT
  185. 2018 (9) TMI 1025 - AT
  186. 2018 (11) TMI 252 - AT
  187. 2018 (9) TMI 280 - AT
  188. 2018 (7) TMI 944 - AT
  189. 2018 (6) TMI 1512 - AT
  190. 2018 (6) TMI 1182 - AT
  191. 2018 (6) TMI 504 - AT
  192. 2018 (6) TMI 150 - AT
  193. 2018 (6) TMI 149 - AT
  194. 2018 (4) TMI 1841 - AT
  195. 2018 (4) TMI 1771 - AT
  196. 2018 (4) TMI 1770 - AT
  197. 2018 (4) TMI 788 - AT
  198. 2018 (3) TMI 1958 - AT
  199. 2018 (2) TMI 2083 - AT
  200. 2018 (2) TMI 1804 - AT
  201. 2018 (1) TMI 1616 - AT
  202. 2018 (1) TMI 333 - AT
  203. 2018 (1) TMI 190 - AT
  204. 2017 (8) TMI 1583 - AT
  205. 2017 (8) TMI 1501 - AT
  206. 2017 (8) TMI 560 - AT
  207. 2017 (11) TMI 1231 - AT
  208. 2017 (5) TMI 1783 - AT
  209. 2017 (4) TMI 1185 - AT
  210. 2017 (4) TMI 1523 - AT
  211. 2017 (2) TMI 1542 - AT
  212. 2017 (7) TMI 31 - AT
  213. 2017 (7) TMI 202 - AT
  214. 2017 (7) TMI 201 - AT
  215. 2016 (12) TMI 1244 - AT
  216. 2016 (10) TMI 1220 - AT
  217. 2016 (11) TMI 64 - AT
  218. 2016 (9) TMI 1291 - AT
  219. 2016 (9) TMI 1504 - AT
  220. 2016 (8) TMI 1218 - AT
  221. 2016 (11) TMI 1035 - AT
  222. 2016 (7) TMI 909 - AT
  223. 2016 (7) TMI 449 - AT
  224. 2016 (6) TMI 684 - AT
  225. 2016 (7) TMI 134 - AT
  226. 2016 (5) TMI 1381 - AT
  227. 2016 (5) TMI 820 - AT
  228. 2016 (6) TMI 164 - AT
  229. 2016 (4) TMI 1230 - AT
  230. 2016 (5) TMI 261 - AT
  231. 2016 (5) TMI 170 - AT
  232. 2016 (4) TMI 421 - AT
  233. 2016 (3) TMI 1021 - AT
  234. 2016 (4) TMI 631 - AT
  235. 2016 (2) TMI 1031 - AT
  236. 2016 (3) TMI 20 - AT
  237. 2016 (3) TMI 1014 - AT
  238. 2016 (3) TMI 321 - AT
  239. 2016 (2) TMI 1320 - AT
  240. 2016 (1) TMI 1085 - AT
  241. 2016 (5) TMI 93 - AT
  242. 2016 (2) TMI 456 - AT
  243. 2015 (12) TMI 1517 - AT
  244. 2015 (12) TMI 988 - AT
  245. 2015 (11) TMI 1516 - AT
  246. 2016 (1) TMI 529 - AT
  247. 2015 (12) TMI 364 - AT
  248. 2015 (9) TMI 1657 - AT
  249. 2015 (9) TMI 1656 - AT
  250. 2015 (11) TMI 633 - AT
  251. 2015 (9) TMI 1585 - AT
  252. 2015 (10) TMI 815 - AT
  253. 2015 (12) TMI 1459 - AT
  254. 2015 (8) TMI 1575 - AT
  255. 2015 (8) TMI 1519 - AT
  256. 2015 (8) TMI 1270 - AT
  257. 2015 (11) TMI 14 - AT
  258. 2015 (10) TMI 2316 - AT
  259. 2015 (7) TMI 1265 - AT
  260. 2015 (7) TMI 1264 - AT
  261. 2015 (10) TMI 417 - AT
  262. 2015 (6) TMI 1273 - AT
  263. 2015 (7) TMI 555 - AT
  264. 2015 (5) TMI 865 - AT
  265. 2015 (3) TMI 802 - AT
  266. 2015 (2) TMI 943 - AT
  267. 2016 (3) TMI 76 - AT
  268. 2015 (1) TMI 1228 - AT
  269. 2014 (12) TMI 1213 - AT
  270. 2014 (10) TMI 1073 - AT
  271. 2014 (9) TMI 1170 - AT
  272. 2014 (8) TMI 1228 - AT
  273. 2014 (8) TMI 1083 - AT
  274. 2015 (3) TMI 970 - AT
  275. 2014 (6) TMI 844 - AT
  276. 2014 (5) TMI 1111 - AT
  277. 2015 (3) TMI 750 - AT
  278. 2014 (3) TMI 957 - AT
  279. 2014 (2) TMI 472 - AT
  280. 2014 (1) TMI 1075 - AT
  281. 2013 (10) TMI 478 - AT
  282. 2013 (8) TMI 1138 - AT
  283. 2013 (8) TMI 936 - AT
  284. 2013 (8) TMI 1021 - AT
  285. 2013 (8) TMI 277 - AT
  286. 2013 (6) TMI 723 - AT
  287. 2013 (7) TMI 842 - AT
  288. 2013 (10) TMI 510 - AT
  289. 2013 (11) TMI 55 - AT
  290. 2013 (11) TMI 211 - AT
  291. 2013 (11) TMI 226 - AT
  292. 2013 (5) TMI 496 - AT
  293. 2013 (11) TMI 477 - AT
  294. 2013 (4) TMI 873 - AT
  295. 2013 (5) TMI 301 - AT
  296. 2013 (3) TMI 868 - AT
  297. 2013 (11) TMI 938 - AT
  298. 2015 (4) TMI 54 - AT
  299. 2012 (11) TMI 1218 - AT
  300. 2012 (10) TMI 537 - AT
  301. 2012 (11) TMI 392 - AT
  302. 2012 (10) TMI 256 - AT
  303. 2015 (3) TMI 921 - AT
  304. 2012 (8) TMI 1101 - AT
  305. 2012 (8) TMI 1041 - AT
  306. 2012 (11) TMI 550 - AT
  307. 2012 (7) TMI 623 - AT
  308. 2012 (5) TMI 215 - AT
  309. 2012 (1) TMI 216 - AT
  310. 2011 (12) TMI 345 - AT
  311. 2011 (12) TMI 675 - AT
  312. 2011 (12) TMI 568 - AT
  313. 2011 (10) TMI 665 - AT
  314. 2011 (9) TMI 996 - AT
  315. 2011 (5) TMI 697 - AT
  316. 2011 (4) TMI 625 - AT
  317. 2011 (1) TMI 1544 - AT
  318. 2010 (12) TMI 533 - AT
  319. 2010 (11) TMI 135 - AT
  320. 2010 (10) TMI 927 - AT
  321. 2010 (9) TMI 720 - AT
  322. 2010 (7) TMI 561 - AT
  323. 2010 (7) TMI 1101 - AT
  324. 2010 (6) TMI 675 - AT
  325. 2010 (5) TMI 536 - AT
  326. 2010 (5) TMI 923 - AT
  327. 2010 (3) TMI 1108 - AT
  328. 2010 (3) TMI 879 - AT
  329. 2009 (7) TMI 911 - AT
  330. 2009 (6) TMI 658 - AT
  331. 2009 (3) TMI 614 - AT
  332. 2008 (12) TMI 287 - AT
  333. 2008 (1) TMI 641 - AT
  334. 2007 (12) TMI 253 - AT
  335. 2007 (3) TMI 418 - AT
  336. 2007 (1) TMI 219 - AT
  337. 2006 (8) TMI 244 - AT
  338. 2006 (6) TMI 201 - AT
  339. 2006 (4) TMI 239 - AT
  340. 2006 (2) TMI 211 - AT
  341. 2006 (1) TMI 166 - AT
  342. 2005 (11) TMI 175 - AT
  343. 2005 (11) TMI 389 - AT
  344. 2005 (10) TMI 217 - AT
  345. 2005 (9) TMI 222 - AT
  346. 2005 (9) TMI 245 - AT
  347. 2005 (9) TMI 221 - AT
  348. 2005 (6) TMI 216 - AT
  349. 2005 (6) TMI 240 - AT
  350. 2005 (4) TMI 516 - AT
  351. 2005 (4) TMI 244 - AT
  352. 2005 (1) TMI 311 - AT
  353. 2004 (12) TMI 306 - AT
  354. 2004 (10) TMI 316 - AT
  355. 2004 (9) TMI 647 - AT
  356. 2004 (9) TMI 367 - AT
  357. 2004 (2) TMI 286 - AT
  358. 2004 (2) TMI 698 - AT
  359. 2003 (10) TMI 277 - AT
  360. 2003 (10) TMI 607 - AT
  361. 2003 (5) TMI 209 - AT
  362. 2003 (3) TMI 277 - AT
  363. 2003 (3) TMI 333 - AT
  364. 2003 (2) TMI 153 - AT
  365. 2003 (1) TMI 267 - AT
  366. 2002 (11) TMI 290 - AT
  367. 2002 (9) TMI 854 - AT
  368. 2002 (5) TMI 208 - AT
  369. 2001 (9) TMI 1136 - AT
  370. 2001 (3) TMI 294 - AT
  371. 2000 (2) TMI 218 - AT
  372. 2000 (1) TMI 146 - AT
  373. 1999 (6) TMI 53 - AT
  374. 1999 (5) TMI 66 - AT
  375. 1998 (12) TMI 108 - AT
  376. 1998 (4) TMI 154 - AT
  377. 1998 (2) TMI 172 - AT
  378. 1997 (11) TMI 122 - AT
  379. 1997 (10) TMI 87 - AT
  380. 1995 (5) TMI 62 - AT
  381. 1992 (3) TMI 104 - AT
  382. 1992 (3) TMI 102 - AT
Issues:
Refusal of Tribunal to refer questions under section 60(2) of the Kerala Agricultural Income-tax Act, 1950; Interpretation of expenses as revenue or capital expenditure for agricultural income-tax assessment; Opportunity for assessee to challenge account books; High Court's rejection of application to compel reference under section 60(2); Previous decision of Tribunal and High Court on similar questions.

Analysis:
The Supreme Court heard an appeal arising from the Kerala High Court's decision to deny the assessee's request to direct the Tribunal to refer two questions under section 60(2) of the Kerala Agricultural Income-tax Act, 1950. The questions pertained to whether certain expenses could be claimed as revenue expenses for agricultural income-tax assessment despite being capitalized in the accounts. The Tribunal had refused to refer the questions, stating that the expenses were related to the maintenance of immature plants and thus not allowable under the Act.

The Tribunal's order was based on the assessee's own account entries, which indicated the expenses were for immature plants. However, the assessee contended that it was not given the opportunity to challenge the accuracy of the account books. The Supreme Court noted that the Tribunal seemed influenced by a previous decision and did not properly consider the assessee's assertion regarding the account books' accuracy. The Court emphasized that an admission in account books is not conclusive and that the assessee should have been allowed to present evidence to the contrary.

The Court referred to Section 5 of the Act, which deals with the computation of agricultural income-tax and prohibits deduction of expenses for immature plants without agricultural income. The Court highlighted that the assessee should have been given a fair opportunity to contest the accuracy of the account entries. Despite the High Court's dismissal of the application, the Supreme Court found that the questions raised by the assessee were valid and should have been referred to the High Court for consideration.

Ultimately, the Supreme Court allowed the appeal, directing the Tribunal to refer the two questions raised by the assessee to the High Court for its opinion. The Court made no order as to costs in the appeal. This judgment underscores the importance of providing a fair opportunity for parties to challenge evidence and assertions in legal proceedings, especially concerning tax assessments and deductions.

 

 

 

 

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