M/S.HHA TANK TERMINAL PVT.LTD. V. ASST.COMMISSIONER OF INCOME TAX

WP(C)/34041/2011

AI Insights

The case involves M/S HHA Tank Terminal Pvt Ltd, which challenged the assessment orders issued by the Income Tax authorities for several assessment years. The core issue was the exemption claimed under Section 80(1A) of the Income Tax Act. The petitioner argued that similar claims had been accepted in previous years, and the department had not consistently applied the law. The court found merit in the petitioner's arguments, noting that the department had accepted a similar Tribunal decision for a subsequent year, and thus set aside the contested assessment orders, directing a fresh assessment in accordance with the Tribunal's decision.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 769236 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 24-07-2014
• Assessment Year: misc
• Other Referred Cases: I.T.A. No.1279/2009, WPC.9322/2011, ITA-584/2011
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: JOSEPH MARKOSE; V MARKOS; MATHEWS UTHUPPACHAN; BINU MATHEW; TERRY JAMES; B J PRAKASH; TOM THOMAS
• Keywords: Assessment Order; Exemption; Income Tax; Section 80-1A
• Section: 80-1A

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN THURSDAY, THE 24TH DAY OF JULY 2014/2ND SRAVANA, 1936 WP(C).No. 34041 of 2011 (E) ------------------------------------------- PETITIONER(S): -------------------------- M/S.HHA TANK TERMINAL PVT LTD C.C.24/1869, MURAF AREA, INDIRA GANDHI ROAD WILLINGDON ISLAND COCHIN-682003 REP.BY ITS SENIOR TERMINAL MANAGER MR.K.MOHANDAS BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.MATHEWS K.UTHUPPACHAN SRI.BINU MATHEW SRI.TERRY V.JAMES SRI.B.J.JOHN PRAKASH SRI.TOM THOMAS (KAKKUZHIYIL) RESPONDENT(S): ---------------------------- 1. ASST.COMMISSIONER OF INCOME TAX CIRCLE 1(2)ERNAKULAM, COCHIN-682018 2. COMMISSIONER OF INCOME TAX (APPEALS) SUNJUAN TOWERS, OLD RAILWAY STATION ROAD, ERNAKULAM COCHIN-682018 R, BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24-07-2014, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 34041 of 2011 (E) ------------------------------------------- APPENDIX PETITIONER(S) EXHIBITS -------------------------------------- EXT P1 TRUE COPY OF ORDER 18.3.1997 ISSUED BY THE COCHIN PORT TRUST. EXT P2 TRUE COPY OF LEASE DEED DATED 31.3.2005 EXECUTED BETWEEN THE PETITIONER AND THE COCHIN PORT TRUST. EXT P3 TRUE COPY OF CIRCULAR NO.793 DATED 23.6.2000 OF THE CENTRAL BOARD OF DIRECT TAXES. EXT P4 TRUE COPY OF CIRCULAR NO,10/2005 DATED 16.12.2005 OF THE CENTRAL BOARD OF DIRECT TAXES. EXT P5 TRUE COPY OF JUDGMENT DATED 19.3.2010 OF THE KERALA HIGH COURT IN I.T.A. NO.1279/2009. EXT P6 TRUE COPY OF ASSESSMENT ORDER DATED 23.8.2005 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2004-05. EXT P7 TRUE COPY OF APPELLATE ORDER DATED 3.10.2006 OF THE 2ND RESPONDENT ALONGWITH ORDER DATED 24.5.2006 FOR THE ASSESSMENT YEAR 2004-05. EXT P8 TRUE COPY OF REVISED ASSESSMENT ORDER DATED 26.10.2006 OF THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2004-05. EXT P9 TRUE COPY OF ASSESSMENT ORDER DATED 29.11.2006 ISSUED BY THE 1ST RESPONDENT FOR THE ASSESSMENT YEAR 2005-06. EXT P10 TRUE COPY OF ASSESSMENT ORDER DATED 29.12.08 ISSUED BY THE DEPUTY COMMISSIONER OF INCOMETAX, CIRCLE 1(2), ERNAKULAM FOR THE ASSESSMENT YEAR 2006-07. EXT P11 TRUE COPY OF THE FIRST CERTIFICATE DATED 21.1.04 OF THE COCHIN PORT TRUST. EXT P12 TRUE COPY OF THE CLARIFICATORY CERTIFICATE DATED 13.5.2010 OF THE COCHIN PORT TRUST. EXT P13 TRUE COPY OF JUDGMENT DATED 24.3.2011 OF THE HON'BLE HIGH COURT OF KERALA IN WPC.9322/2011. EXT P14 TRUE COPY OF APPELLATE ORDER DATED 17.8.2011 OF THE COMMIOSSIONER OF INCOMETAX, (APPEALS)-II, KOCHI FOR THE ASSESSMENT YEAR 2008-09. EXT P15 TRUE COPY OF ASSESSMENT ORDER DATED 22.11.2011 OF THE JOINT COMMIOSSIONER OF INCOMETAX (OSD), CIRCLE-1(2) KOCHI FOR THE ASSESSMENT YEAR 2004-05. WP(C).No. 34041 of 2011 (E) ------------------------------------------- EXT P16 TRUE COPY OF ASSESSMENT ORDER DATED 22.11.2011 OF THE JOINT COMMIOSSIONER OF INCOMETAX (OSD), CIRCLE-1(2) KOCHI FOR THE ASSESSMENT YEAR 2005-06. EXT P17 TRUE COPY OF ASSESSMENT ORDER DATED 22.11.2011 OF THE JOINT COMMIOSSIONER OF INCOMETAX (OSD), CIRCLE-1(2) KOCHI FOR THE ASSESSMENT YEAR 2006-07. EXT P18 TRUE COPY OF ASSESSMENT ORDER DATED 22.11.2011 OF THE JOINT COMMIOSSIONER OF INCOMETAX (OSD), CIRCLE-1(2) KOCHI FOR THE ASSESSMENT YEAR 2009-10. RESPONDENT(S)' EXHIBITS --------------------------------------- NIL // True copy // PA to Judge das K. VINOD CHANDRAN, J. ===================== W.P.(C) No. 34041 of 2011 ====================== Dated this the 24th day of July, 2014 J U D G M E N T The issue dealt with in the above Writ Petition is with respect to the exemption claimed under Section 80(1A) of the Income Tax Act. The learned Senior Counsel appearing for the petitioner submits that the assessment orders under challenge in the present Writ Petition are for the years 2004-05, 2005-06, 2006-07 and 2009-10, which are evidenced by Exts. P15 to P18. It is contended that for another assessment year being 2008-09, identical issue was considered and allowed in favour of the assessee by the appellate Tribunal. The Assessing Officer also has accepted the position and has allowed the claim for one subsequent year being 2010-11. 2. The learned Standing Counsel for the Government of India also would submit that the Department has accepted the decision of the Tribunal. In such circumstance, the assessment orders Exts.P15 to Ext.P18 are set aside only to W.P.(C) No. 34041 of 2011 2 the extent of the claims under Section 80(1A). The matter shall be considered afresh by the Assessing Officer as expeditiously as possible, in the light of the Tribunal order No. ITA-584/2011 dated 14.12.2012, which is said to have been accepted by the department. The Writ Petition is disposed of. Sd/- K. VINOD CHANDRAN, JUDGE SB // True Copy // P.A To Judge. "