{"id":51461,"date":"2007-09-13T00:00:00","date_gmt":"2007-09-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-central-state-farm-aralam-vs-agricultural-incometax-officer-on-13-september-2007"},"modified":"2014-02-05T00:15:16","modified_gmt":"2014-02-04T18:45:16","slug":"the-central-state-farm-aralam-vs-agricultural-incometax-officer-on-13-september-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-central-state-farm-aralam-vs-agricultural-incometax-officer-on-13-september-2007","title":{"rendered":"The Central State Farm: Aralam &#8230; vs Agricultural Incometax Officer on 13 September, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Central State Farm: Aralam &#8230; vs Agricultural Incometax Officer on 13 September, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 74 of 2003()\n\n\n1. THE CENTRAL STATE FARM: ARALAM FARM\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. AGRICULTURAL INCOMETAX OFFICER\n                       ...       Respondent\n\n2. KERALA AGRL.INCOMETAX APPELLATE\n\n3. STATE OF KERALA, REPRESENTED BY\n\n                For Petitioner  :SRI.M.RAMESH CHANDER\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :13\/09\/2007\n\n O R D E R\n                    H.L.DATTU, C.J. &amp; K.T.SANKARAN, J.\n                     --------------------------------------------------\n                S.T.Rev.Nos.74, 134, 135, 136 &amp; 137 of 2003\n                        --------------------------------------------\n                  Dated this the 13th      day of September, 2007.\n\n                                       O R D E R\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>               Since common questions of law and fact are involved in these<\/p>\n<p>revision petitions, they are clubbed together, heard and disposed of by this<\/p>\n<p>common order.\n<\/p>\n<p>               2.    The matter arises under the provisions of the              Kerala<\/p>\n<p>Agricultural Income Tax Act. The assessment years in question are 1997-98,<\/p>\n<p>1991-92, 1996-97, 1994-95 and 1992-93 respectively.<\/p>\n<p>               3. In these tax revision cases the assessee              has framed the<\/p>\n<p>following questions of law for our consideration and decision.<\/p>\n<blockquote><p>        &#8220;A.    Whether the Tribunal was justified in holding that the<br \/>\n        revision petitioner is not eligible to carry forward and set off loss<br \/>\n        for the years 1991-92 to 1996-97 on the ground that they have<br \/>\n        not filed returns in the prescribed form on or before the due date<br \/>\n        for the assessment years 1991-92 to 1996-97?\n<\/p><\/blockquote>\n<blockquote><p>        B. Whether the Appellate Tribunal is justified in holding that in<br \/>\n        view of the provisions of Rule 13 of the AIT Act, claim for set off<br \/>\n        loss for 1991-92 to 1996-97 cannot be allowed, notwithstanding<br \/>\n        the fact that Sec.12 of the Act provides for carry forward of loss<br \/>\n        for 8 years?\n<\/p><\/blockquote>\n<blockquote><p>        C. Whether the Tribunal is right in holding that in the case of the<br \/>\n        Revision Petitioner, the last date for filing Return of Income is<br \/>\n        31st day of December every year and that the<br \/>\n        Revision Petitioner is covered by Sec.35(1) of the AIT Act?\n<\/p><\/blockquote>\n<p>S.T.Rev.74 of 2003 &amp; con.cases.\n<\/p>\n<p><span class=\"hidden_text\">                                            -2-<\/span><\/p>\n<p>       D. Whether the Tribunal committed an error in dismissing the<br \/>\n       application for re-opening the hearing of the appeals on 16-03-<br \/>\n       2002 on the ground that prima facie no grounds have been made<br \/>\n       out?\n<\/p>\n<p>       E. Whether the Appellate Tribunal is not bound by the decision<br \/>\n       of the other Benches of the Tribunal in AITA No.150, 151, 156<br \/>\n       and 157\/97 dated 23-01-1998 wherein it has been held that the<br \/>\n       appellant is entitled to carry forward of loss even though they did<br \/>\n       not file returns of income within the time stipulated, especially in<br \/>\n       view of the decision of the Madras High Court in 110\/ ITR 453?<\/p>\n<p>               4. In our opinion, the questions of law framed by the assessee<\/p>\n<p>is no more res integra, in view of the observations made by this Court in the<\/p>\n<p>case of <a href=\"\/doc\/1880248\/\">Deputy Commissioner V. Yucos Family Trust (TRC. No.<\/a> 379 of<\/p>\n<p>1998) dated 9-10-2002. In the said decision this Court has observed as under.<\/p>\n<blockquote><p>       &#8220;A reading of S.12 of the Act will show that the only limitation is<br \/>\n       that loss can be carried forward only for eight years. There is no<br \/>\n       other condition attached. R. 13        of the Kerala Agricultural<br \/>\n       Income Tax Rules is as follows: &#8220;Carry forward of loss in<br \/>\n       accordance with S.12 is admissible in any year when return is<br \/>\n       filed for all the years on the due date or within such time as may<br \/>\n       be allowed by the Agricultural Income Tax Officer along with<br \/>\n       audited statement of accounts and a statement in Form 17. The<br \/>\n       assessee is entitled to carry forward loss, even though it did not<br \/>\n       file its return of income within the time prescribed under sub-s.<br \/>\n       (1) of S.139 of the Income Tax Act. In the above view of the<br \/>\n       matter, we are of the view that the Tribunal is correct in holding<br \/>\n       that the loss can be carried forward even if the return is not filed<br \/>\n       in time.&#8221;\n<\/p><\/blockquote>\n<blockquote><p>               3. In view of the law declared by this Court in the afore-said<\/p>\n<p>S.T.Rev.74 of 2003 &amp; con.cases.\n<\/p><\/blockquote>\n<p><span class=\"hidden_text\">                                          -3-<\/span><\/p>\n<p>decision, the questions of law framed requires to be answered in favour of the<\/p>\n<p>assessee and against the revenue.\n<\/p>\n<p>              Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                   (H.L.DATTU)<br \/>\n                                                  CHIEF JUSTICE<\/p>\n<p>                                                  (K.T.SANKARAN)<br \/>\n                                                       JUDGE<\/p>\n<p>MS<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Central State Farm: Aralam &#8230; vs Agricultural Incometax Officer on 13 September, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 74 of 2003() 1. THE CENTRAL STATE FARM: ARALAM FARM &#8230; Petitioner Vs 1. AGRICULTURAL INCOMETAX OFFICER &#8230; Respondent 2. KERALA AGRL.INCOMETAX APPELLATE 3. STATE OF KERALA, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-51461","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Central State Farm: Aralam ... vs Agricultural Incometax Officer on 13 September, 2007 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-central-state-farm-aralam-vs-agricultural-incometax-officer-on-13-september-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Central State Farm: Aralam ... vs Agricultural Incometax Officer on 13 September, 2007 - Free Judgements of Supreme Court &amp; 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