| Case ID |
f6cd8c33-2e06-4d92-9886-c7b096741ed4 |
| Body |
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| Case Number |
INCOME-TAX REFERENCE No. 20 OF 1953 |
| Decision Date |
May 15, 1956 |
| Hearing Date |
|
| Decision |
The court held that the land in question, which had originally formed part of a revenue-paying estate, ceased to be assessed to land revenue upon its acquisition by the Government in 1865. The assessment was extinguished, and thus the income derived from this land was not subject to taxation under the Income-tax Act. The court noted that the Government's conveyance of the land to the Corporation was for 'ever free and clear' from all land revenue, further confirming that the land had transitioned to a revenue-free status. The court emphasized that the burden of proof rested on the assessee to demonstrate that the land was reassessed to revenue at any time, a burden that was not met. Consequently, the decision of the Tribunal was upheld, affirming that the income claimed as agricultural was not exempt from taxation due to the absence of a current assessment. |
| Summary |
In the case of INCOME-TAX REFERENCE No. 20 OF 1953, the Calcutta High Court addressed the legal question regarding the tax status of land previously assessed to land revenue. The case arose from the Income Tax Officer's disallowance of agricultural income claims by Srish Chandra Sen, a Hindu undivided family, asserting that the income from a portion of their land should be exempt from taxation under section 4(3)(viii) of the Indian Income-tax Act. The land, originally acquired by the Government in 1865 for conservancy purposes, was argued to have retained its assessment status. However, the court found that the land had been conveyed as revenue-free, extinguishing any previous assessment. This case highlights the complexities of land revenue assessments and tax exemptions in India, particularly regarding the interpretation of legislative provisions and historical land acquisitions. Keywords: Income Tax, Agricultural Income, Land Revenue, Tax Exemption, Calcutta High Court. |
| Court |
Calcutta High Court
|
| Entities Involved |
Not available
|
| Judges |
Chakravartti, C.J.,
Sarkar, J.
|
| Lawyers |
Not available
|
| Petitioners |
Srish Chandra Sen
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
1957 SLD 149 = (1957) 31 ITR 307
|
| Other Citations |
Not available
|
| Laws Involved |
Indian Income-tax Act
|
| Sections |
66(1),
4(3)(viii),
2(1)(a)
|