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HIGH COURT OF KERALA
K.M.JOSEPH, J
THE THIRUMBADI RUBBER CO. LTD. – Appellant
Versus
JT. COMMR. OF INCOMETAX SPL. RANGE,EKM – Respondent
Headnote: Read headnote
JUDGMENT
Heard counsel for the petitioner and the learned Standing Counsel Sri. George K. George, appearing on behalf of the Department. It is common case that the question at hand is covered in favour of the petitioner.
2. Petitioner calls in question Exts.P1, P3, P7, P7(a), P9 and P10 orders passed under the Indian Income Tax Act. Apparently the question is whether income derived by the petitioner when latex is converted into centrifuged latex, the manufacturing activity makes the income exigible to Income Tax Act. That matter engaged the attention of the Central Board, which has issued a Circular, which is produced in 261 ITR 158. As per the Circular, it is submitted by the learned Standing Counsel that in respect of assessments prior to 2002-2003 i
Tax proceedings concerning agricultural income must verify prior tax payments under the Agricultural Income Tax Act.
The initiation of proceedings under S.35 of the Agricultural Income Tax Act is invalid without a completed assessment being established.
The actual carrying on of agricultural operation is not a necessary condition for deciding that a particular parcel of land was agricultural land, and the Assessing Officer must examine the evidence ....
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