HOTEL AND ALLIED TRADES PVT LTD., V. THE COMMERCIAL TAX OFFICER (WC AND LT),

WP(C)/1148/2020

AI Insights

The case involves multiple writ petitions filed by Hotel and Allied Trades Pvt Ltd, Kalari Kovilakam, Escapade Resorts Pvt Ltd, and other related entities against the Commercial Tax Officer, Palakkad. The core issue was the validity of the tax assessments made on the establishments run by the petitioners. The petitioners argued that their establishments should be classified differently, akin to hospitals, which was supported by a previous judgment in O.P.(TAX) No.1/2015. The court found that the tax authorities had previously complied with this judgment in reassessing the tax liabilities for the years in question. Consequently, the court ruled in favor of the petitioners, quashing the demands made by the tax authorities and directing a reassessment based on the earlier judgment.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 726381 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 01-10-2021
• Assessment Year: misc
• Other Referred Cases: O.P.(TAX) No.1/2015, WP(C) No. 28695/2019, WP(C) No. 1719/2015, WP(C) No. 38511/2015, WP(C) No. 11691/2018, WP(C) No. 15080/2019
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: RESMI THOMAS
• Assessee Lawyers: JOSEPH MARKOSE; V ABRAHAM MARKOS; ABRAHAM MARKOS; ISAAC THOMAS; P G CHANDAPILLAI ABRAHAM; ALEXANDER MARKOS
• Keywords: Assessment; Commercial tax; Hospital; Writ petition

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943 WP(C) NO. 1144 OF 2020 PETITIONER: HOTEL AND ALLIED TRADES PVT LTD. KALARI KOVILAKAM, KOVILAKAM MUKKU, KOLLENGODE, PALAKKAD - 678 506, REPRESENTED BY ITS AUTHORIZED SIGNATORY MR. MICHAEL DOMINIC. BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.ALEXANDER JOSEPH MARKOS RESPONDENT: THE COMMERCIAL TAX OFFICER (WC AND LT) COMMERCIAL TAXES, PALAKKAD - 678 501. SMT. RESMI THOMAS -GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2021, ALONG WITH WP(C).1167/2020, 1148/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943 WP(C) NO. 1167 OF 2020 PETITIONER: KALARI KOVILAKAM, ESCAPADE RESORTS (PVT.) LTD., REPRESENTED BY ITS DIRECTOR, MR. MICHAEL DOMINIC. BY ADVS. JOSEPH MARKOSE (SR.) SRI.ISAAC THOMAS SRI.ABRAHAM JOSEPH MARKOS RESPONDENTS: THE COMMERCIAL TAX OFFICER (WC AND LT), COMMERCIAL TAXES, PALAKKAD-678501. SMT. RESMI THOMAS -GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2021, ALONG WITH WP(C).1144/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943 WP(C) NO. 1148 OF 2020 PETITIONER: HOTEL AND ALLIED TRADES PVT LTD., KALARI KOVILAKOM, KOVILAKOM MUKKU, KOLLENGODE, PALAKKAD-678506, REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR.MICHAEL DOMINIC. BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.ALEXANDER JOSEPH MARKOS RESPONDENTS: THE COMMERCIAL TAX OFFICER (WC AND LT), COMMERCIAL TAX, PALAKKAD-678501. SMT.RESMI THOMAS GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2021, ALONG WITH WP(C).1144/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943 WP(C) NO. 1226 OF 2020 PETITIONER: HOTEL AND ALLIED TRADERS PVT. LTD., KALARI KOVILAKOM, KOVILAKOM MUKKU, KOLLENGODE, PALAKKAD-678 506, REPRESENTED BY ITS AUTHORIZED SIGNATORY. MR. MICHAEL DOMINIC. BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.ALEXANDER JOSEPH MARKOS RESPONDENT: THE COMMERCIAL TAX OFFICER (WC AND LT) COMMERCIAL TAXES, PALAKKAD-678 501. SMT.RESMIN THOMAS GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2021, ALONG WITH WP(C).1144/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943 WP(C) NO. 15080 OF 2019 PETITIONER: KALARI KOVILAKOM A UNIT OF EXCAPADE RESORTS PVT LTD KOVILAKOM MUKKU, KOLLENGODE, PALAKKAD-678506, REPRESENTED BY ITS DIRECTOR, MR.MICHAEL DOMINIC. BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT: THE COMMERCIAL TAX OFFICER(WC AND LT) (WC AND LT) COMMERCIAL TAXES, PALAKKAD-678501 SMT.RESMI THOMAS GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2021, ALONG WITH WP(C).1144/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DEVAN RAMACHANDRAN FRIDAY, THE 1ST DAY OF OCTOBER 2021 / 9TH ASWINA, 1943 WP(C) NO. 11691 OF 2018 PETITIONER: KALARI KOVILAKAM A UNIT OF ESCAPADE RESORTS (P) LTD.,KOVILAKOM MUKKU, KOLLENGODE, PALAKKAD-678 506,REPRESENTED BY ITS DIRECTOR MR.MICHAEL DOMINIC. BY ADVS. SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.HARAN THOMAS GEORGE SRI.ISAAC THOMAS RESPONDENT: THE COMMERCIAL TAX OFFICER (WC & LT), COMMERCIAL TAXES PALAKKAD - 678 501. SMT.RESMI THOMAS GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01.10.2021, ALONG WITH WP(C).1144/2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 7 JUDGMENT The learned Senior Counsel – Sri.Joseph Markose and the learned Government Pleader – Sri.Resmi Thomas, were ad idem, when these matters were taken up, that the issues in these cases have been decided in favour of the petitioners by a learned Division Bench of this Court in O.P.(TAX) No.1/2015. 2. I notice that, following the afore judgment, another case filed by the petitioners has been allowed by another learned Judge of this Court, in WP(C) No. 28695/2019. 3. The essential issue in these cases is whether the assessment made on the Establishments, being run by the petitioners, were valid; and the learned Division Bench has found to the contrary and have declared that they can only be treated as hospitals. 4. The entire score of remedies, under the relevant Statutes, have been now exhausted by the petitioners; and I am told – which is not disputed – that the judgment in O.P(TAX) No.1/2015 had been complied with and the assessment with [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 8 respect to the years in question therein, have been completed by the jurisdictional Tax Authorities in terms of the declarations in it. I am, therefore, of the firm view that these writ petitions also deserve to be allowed on such terms. Resultantly, I allow these writ petitions, quashing the impugned demands; however, leaving liberty to the competent Tax Authorities to assess the establishments in terms of the declarations in O.P.(TAX) No. 1/2015 and if any amounts are still found due consequent to such exercise, the petitioners shall remit the same without any avoidable delay. Sd/- DEVAN RAMACHANDRAN JUDGE SAS/01/10/2021 [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 9 APPENDIX OF WP(C) 1167/2020 PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF ORDER DATED 29.10.2014 PASSED BY THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD IN T.A.NOS.46/2012 AND CONNECTED CASES. EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 07.10.2010 ISSUED BY THE RESPONDENT. EXHIBIT P3 TRUE COPY OF CERTIFICATE NO.AH-2014-0010 FOR PERIOD TILL JANUARY 28, 2017 ISSUED BY THE NATIONAL ACCREDITATION BOARD FOR HOSPITALS & HEALTHCARE PROVIDERS (NABH). EXHIBIT P4 TRUE COPY OF REGISTRATION CERTIFICATE DATED 30.05.2007 ISSUED BY THE KOLLENGODU GRAMA PANCHAYAT TO THE PETITIONER. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 19.01.2015 IN W.P.(C) NO.1719 OF 2015. EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.05.2016 ISSUED BY IN W.P.(C) NO.38511 OF 2015. EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 05.04.2018 ISSUED IN W.P.(C)NO.11691 OF 2018. EXHIBIT P8 TRUE COPY OF INTERIM ORDER DATED 31.05.2019 ISSUED IN W.P.(C) NO.15080 OF 2019. EXHIBIT P9 TRUE COPY OF INTERIM ORDER DATED 28.10.2019 ISSUED IN W.P.(C) NO.28695 OF 2019. EXHIBIT P10 TRUE COPY OF ORDER DATED 23.11.2019 AND DEMAND NOTICES ISSUED BY THE RESPONDENT. EXHIBIT P11 TRUE COPY OF JUDGMENT DATED 23/11/2020 PASSED BY THE LEARNED DIVISION BENCH OF THIS HON'BLE COURT IN OP(TAX) NO.1/2015 [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 10 APPENDIX OF WP(C) 1148/2020 PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF ORDER DATED 29.10.2014 PASSED BY THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD IN T.A.NOS.46/2012 AND CONNECTED CASES. EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 7.10.2010 ISSUED BY THE RESPONDENT. EXHIBIT P3 TRUE COPY OF CERTIFICATE NO.AH-2014-0010 FOR PERIOD TILL JANUARY 28, 2017 ISSUED BY THE NATIONAL ACCREDITATION BOARD FOR HOSPITALS & HEALTH CARE PROVIDERS (NABH). EXHIBIT P4 TRUE COPY OF REGISTRATION CERTIFICATE DATED 30.5.2007 ISSUED BY THE KOLLENGODU GRAMA PANCHAYAT TO THE PETITIONER. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 19.1.2015 IN WPC.NO.1719 OF 2015. EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.5.2016 ISSUED BY IN WPC.NO.38511 OF 2015. EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 5.4.2018 ISSUED IN WPC.NO.11691 OF 2018. EXHIBIT P8 TRUE COPY OF INTERIM ORDER DATED 31.5.2019 ISSUED IN WPC.NO.15080 OF 2019. EXHIBIT P9 TRUE COPY OF INTERIM ORDER DATED 28.10.2019 ISSUED IN WPC.NO.28695 OF 2019. EXHIBIT P10 TRUE COPY OF ORDER DATED 23.11.2019 AND DEMAND NOTICES ISSUED BY THE RESPONDENT. EXHIBIT P11 TRUE COPY OF JUDGMENT DATED 23/11/2020 PASSED BY THE LEARNED DIVISION BENCH OF THIS HON'BLE COURT IN OP(TAX) NO.1 OF 2015 [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 11 APPENDIX OF WP(C) 1226/2020 PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF ORDER DATED 29.10.2014 PASSED BY THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD IN T.A NOS 46/2012 AND CONNECTED CASES EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 7.10.2010 ISSUED BY THE RESPONDENT EXHIBIT P3 TRUE COPY OF CERTIFICATE NO AH-2014-0010 FOR PERIOD TILL JANUARY 28, 2017 ISSUED BY THE NATIONAL ACCREDITATION BOARD FOR HOSPITALS & HEALTHCARE PROVIDERS (NABH) EXHIBIT P4 TRUE COPY OF REGISTRATION CERTIFICATE DATED 30.5.2007 ISSUED BY THE KOLLENGODU GRAMA PANCHAYAT TO THE PETITIONER EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 19.1.2015 IN WPC NO 1719 OF 2015 EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.5.2016 ISSUED BY IN WPC NO 38511 OF 2015 EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 5.4.2018 ISSUED IN WPC NO 11691 OF 2018 EXHIBIT P8 TRUE COPY OF INTERIM ORDER DATED 31.5.2019 ISSUED IN WPC NO 15080 OF 2019 EXHIBIT P9 TRUE COPY OF INTERIM ORDER DATED 28.10.2019 ISSUED IN WPC NO 28695 OF 2019 EXHIBIT P10 TRUE COPY OF ORDER DATED 23.11.2019 AND DEMAND NOTICE ISSUED BY THE RESPONDENT EXHIBIT P11 TRUE COPY OF THE JUDGMENT DATED 23.11.2020 PASSED BY THE LEARNED DIVISION BENCH OF THIS HON'BLE COURT IN OP (TAX) NO-1 OF 2015. [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 12 APPENDIX OF WP(C) 15080/2019 PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF THE ORDER DATED 29.10.2014 PASSED BY THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD IN T.A.NOS.46/2012 AND CONNECTED CASES. EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 07.10.2010 ISSUED BY THE RESPONDENT EXHIBIT P3 TRUE COPY OF CERTIFICATE NO.AH-2014-0010 FOR PERIOD TILL JANUARY 28, 2017 ISSUED BY THE NATIONAL ACCREDITATION BOARD FOR HOSPITALS AND HEALTH CARE PROVIDERS(NABH) EXHIBIT P4 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 30.05.2007 ISSUED BY THE KOLLENGODU GRAMA PANCHAYAT TO THE PETITIONER EXHIBIT P5 TRUE COPY OF THE INTERIM ORDER DATED 19.01.2015 ISSUED BY THIS HONOURABLE COURT IN WP(C)NO.1719/2015 EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.05.2016 ISSUED BY THIS HON'BLE COURT IN WP(C)NO.38511/2015 EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 05.04.2018 ISSUED BY THE HON'BLE COURT IN WP(C)NO.11691/2018 EXHIBIT P8 TRUE COPY OF ORDER DATED 14.5.2019 AND DEMAND NOTICES ISSUED BY THE RESPONDENT EXHIBIT P9 TRUE COPY OF JUDGMENT DATED 23/11/2020 PASSED BY THE LEARNED DIVISION BENCH OF THIS HON'BLE COURT IN OP(TAX) NO.1 OF 2015 [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 13 APPENDIX OF WP(C) 11691/2018 PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF ORDER DATED 29.10.2014 PASSED BY THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD IN TA NOS.46/2012 AND CONNECTED CASES EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 07.10.2010 ISSUED BY THE RESPONDENT. EXHIBIT P3 TRUE COPY OF THE CERTIFICATE NO.AH-2014-0010 FOR PERIOD TILL JANUARY 28, 2017 ISSUED BY THE NATIONAL ACCREDITATION BOARD FOR HOSPITALS & HEALTHCARE PROVIDERS (NABH). EXHIBIT P4 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 30.05.2007 ISSUED BY THE KOLLENGODU GRAMA PANCHAYAT TO THE PETITIONER EXHIBIT P5 TRUE COPY OF THE INTERIM ORDER DATED 19.01.2015 ISSUED BY THIS HONOURABLE COURT IN WPC NO.1719 OF 2015 EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.05.2016 ISSUED BY THIS HON'BLE COURT IN WPC NO.38511 OF 2015 EXHIBIT P7 TRUE COPY OF ORDER AND DEMAND NOTICE DATED 24.2.2018 AND DEMAND NOTICE ISSUED BY THE RESPONDENT. EXHIBIT P8 TRUE COPY OF JUDGMENT DATED 23.11.2020 PASSED BY THE LEARNED DIVISION BENCH OF THIS HON'BLE COURT IN OP(TAX) NO.1 OF 2015 [WP(C) Nos.1144/2020, 1167/2020, 1148/2020, 1226/2020, 15080/2019, 11691/2018] 14 APPENDIX OF WP(C) 1144/2020 PETITIONER'S EXHIBITS EXHIBIT P1 TRUE COPY OF ORDER DATED 29.10.2014 PASSED BY THE KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD IN T. A. NOS. 46/2012 AND CONNECTED CASES. EXHIBIT P2 TRUE COPY OF THE REGISTRATION CERTIFICATE DATED 7.10.2010 ISSUED BY THE RESPONDENT. EXHIBIT P3 TRUE COPY OF CERTIFICATE NO.AH-2014-0010 FOR PERIOD TILL JANUARY 28, 2017 ISSUED BY THE NATIONAL ACCREDITATION BOARD FOR HOSPITALS AND HEALTH CARE PROVIDERS (NABH) EXHIBIT P4 TRUE COPY OF REGISTRATION CERTIFICATE DATED 30.5.2007 ISSUED BY THE KOLLENGODE GRAMA PANCHAYAT TO THE PETITIONER. EXHIBIT P5 TRUE COPY OF INTERIM ORDER DATED 19.1.2015 IN W.P.(C) NO.1719 OF 2015. EXHIBIT P6 TRUE COPY OF INTERIM ORDER DATED 30.5.2016 ISSUED BY IN W.P.(C) NO.38511 OF 2015. EXHIBIT P7 TRUE COPY OF INTERIM ORDER DATED 5.4.2018 ISSUED IN W.P.(C) NO.11691 OF 2018. EXHIBIT P8 TRUE COPY OF INTERIM ORDER DATED 31.5.2019 ISSUED IN W.P.(C) NO.15080 OF 2019. EXHIBIT P9 TRUE COPY OF INTERIM ORDER DATED 28.10.2019 ISSUED IN W.P.(C) NO.28695 OF 2019. EXHIBIT P10 TRUE COPY OF ORDER DATED 23.11.2019 AND DEMAND NOTICES ISSUED BY THE RESPONDENT. EXHIBIT P11 TRUE COPY OF JUDGMENT DATED 23.11.2020 PASSED BY THE LEARNED DIVISION BENCH OF THIS HON'BLE COURT IN OP(TAX) NO.1 OF 2015 "