M/S.HOTEL & ALLIED TRADERS PRIVATE LTD V. THE DEPUTY COMMISSIONER OF INCME TAX

ITA/219/2013

AI Insights

The case involves M/S Hotel & Allied Traders Private Ltd, the appellant, contesting decisions made by the income tax authorities regarding deductions and assessments for the years 1999-2000 and 2001-02. The primary legal issues pertained to the deductions under Sections 80HHD and 80IB of the Income Tax Act, the reopening of assessments under Section 147, and the levy of interest under Section 234C. The High Court of Kerala, referencing previous judgments, found against the appellant on all counts, leading to the dismissal of the appeals.

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 727012 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-10-2014
• Assessment Year: misc
• Other Referred Cases: Hotel and Allied Trades Pvt. Ltd. v. Deputy CIT (Assessment), Hotel and Allied P. Ltd. v. Deputy CIT
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: JOE JOSEPH
• Assessee Lawyers: JOSEPH MARKOSE; V MARKOS; BINU MATHEW; TOM THOMAS; ABRAHAM MARKOS; ABRAHAM THARAKAN
• Keywords: Income tax appeal; Levy of interest; Reopening of assessment; Deduction under 80HHD; Deduction under 80IB
• Section: 147; 80IB; 234C; 80HHD

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE ANIL K.NARENDRAN THURSDAY, THE 30TH DAY OF OCTOBER 2014/8TH KARTHIKA, 1936 ITA.No. 219 of 2013 () ----------------------- AGAINST THE ORDER/JUDGMENT IN ITA 378/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 25-10-2012 APPELLANT(S)/APPELLANT/APPELLANT/ASSESSEE: ---------------------------------------------------------------------------- M/S.HOTEL & ALLIED TRADERS PRIVA TE LTD C/O.CASINO HOTEL, W/ISLAND, COCHIN-3. BY ADVS.SRI.JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.BINU MATHEW SRI.TOM THOMAS (KAKKUZHIYIL) SRI.ABRAHAM JOSEPH MARKOS SRI.ABRAHAM VARGHESE THARAKAN RESPONDENT(S)/RESPONDENTS/RESPONDENTS/REVENUE: ------------------------------------------------------------------------------------- 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE - I (1), ERNAKULAM. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1) RANGE-I, ERNAKULAM. BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 30-10- 2014, ALONG WITH ITA. 236/2013, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA NO.219/13 APPENDIX APPELLANT'S EXHIBITS ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDER DT 18/8/2003 ANNEXURE B: TRUE COPY OF THE ORDER PASSED IN THE APPEAL DT 07.12.2004 OF THE COMMISSIONER OF INCOME TAX (APPEALS) II. ANNEXURE C: TRUE COPY OF THE ORDER DT 25/10/2012 PASSED BY THE ITAT IN ITA NO.378/COCH/2005. //True Copy// PA to Judge Rp ANTONY DOMINIC & ANIL K. NARENDRAN, JJ. =============================== Income Tax Appeal Nos. 219 & 236 of 2013 ============================= Dated this the 30th day of October, 2014 J U D G M E N T Antony Dominic, J. These appeals filed by the assessee are in relation to the assessment years 1999-2000 and 2001-02. In both these appeals, two common issues are raised. The first common issue is in relation to deduction under 80HHD of the Income Tax Act. This issue is covered against the assessee in view of the judgment of this Court in Hotel and Allied Trades Pvt. Ltd. v. Deputy CIT (Assessment) {[2007] 294 ITR 67 (Ker)}, which is followed in Hotel and Allied P. Ltd. v. Deputy CIT {[2014] 361 ITR 184 (Ker)}. 2. The second issue is in relation to deduction under Section 80IB which issue is also covered against the assessee in view of the judgment of this Court in ITA No.261/13. These issues are answered against the appellant assessee. 3. In ITA No.219/13, two additional issues are also raised. One is in relation to the reopening of assessment under Section 147. In so far as this issue is concerned, Tribunal has already found that reopening was within the period of limitation. There is absolutely no I.T.A.Nos.219 & 236/13 : 2 : material to conclude that this finding of the Tribunal is erroneous for any reason. Therefore, this conclusion of the Tribunal does not warrant any interference. 4. The second additional issue is in relation to the levy of interest under Section 234C of the Income Tax Act. In so far as this issue is concerned, the same is covered against the assessee by virtue of the judgment in Hotel and Allied P. Ltd. (supra). Resultantly, these appeals fail and are dismissed. Sd/- ANTONY DOMINIC JUDGE Sd/- ANIL K. NARENDRAN JUDGE Rp //True Copy// PA to Judge "