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Documents citing Commissioner Of Agricultural ... vs Panampunna Estates (No. 1) on 23 June, 1997

Geo Seafoods vs Additional Sales Tax Officer Iv And Anr. on 10 November, 1999

In Commissioner of Income-tax v. Panampunna Estates 1997 KLJ (Tax Cases) 413, a division Bench of this Court had occasion to consider the amendment of Section 35(2) of the Agricultural Income-tax Act. Section 35(2) before its amendment provided that no order of assessment under Section 18 or reassessment under Sub-section (1) of Section 35 shall be made after the expiry of the three years from the end of the year in which the agricultural income was first assessable. The assessment order was passed on March 29, 1976. So, it was barred under the unamended Act and subsequently by Act 13 of 1976, the period was extended by five years. The question arose whether the assessment was valid or not.
Kerala High Court Cites 34 - Cited by 1 - A R Lakshmanan - Full Document

Hakeem K vs Deputy Commissioner on 30 April, 2004

In taking the aforesaid view, I am fortified by the decision of a Division Bench of -4- W.P.(C). No. 11049 of 2012 this Court in Commissioner of Agricultural Income Tax v. Panampunna Estates [1997 (2) KLT 206] where also, in the context of an assessment under the Agricultural Income Tax Act, 1950, the Court took note of the fact that the three year period for completing the assessment had already expired by the time the amendment extending the period of three years to five years was given effect to in the Agricultural Income Tax Act. It was held that the subsequent amendment in the Act could not have conferred the assessing officer, with power to assess in cases, where the assessments had already become barred by efflux of time. Resultantly, the writ petition succeeds with consequential reliefs to the petitioner.
Kerala High Court Cites 7 - Cited by 0 - Full Document

State Of Kerala vs M/S.Bharath Petroleum Corporation Ltd on 11 February, 2025

In taking the aforesaid view I am fortified by the decision of a Division Bench of this Court in Commissioner of Agricultural Income Tax v. Panampunna Estates [1997 (2) KLT 206] where also, in the context of an assessment under the Agricultural Income Tax Act, 1950, the Court took note of the fact that the three year period for completing the assessment had already expired by the time the amendment extending the period of three years to five years was given effect to in the Agricultural Income Tax Act. It was held that the subsequent amendment in the Act could not have conferred the assessing officer, with power to assess in cases, where the assessments had O.T. Revision No.6 of 2021 5 2025:KER:11329 already become barred by efflux of time. Resultantly, the writ petition succeeds with consequential reliefs to the petitioner."
Kerala High Court Cites 11 - Cited by 0 - A K Nambiar - Full Document
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