Revenue appealed against Tribunal order under Section 260A. Court found appeal filed too late due to defects in filing only cured in 2008. Dismissed appeal and granted liberty to review.
Appeal dismissed; liberty granted to Revenue to file review petition before the Tribunal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU &
THE HONOURABLE MR. JUSTICE A.K.BASHEER
TUESDAY, THE 5TH AUGUST 2008 / 14TH SRAVANA 1930
ITA.No. 46 of 2008
-------------------------------(ORDER DATED 25-2-2004 IN I.T.A.No.58/COCH/2003 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH (ASSESSMENT YEAR 1993-94)
APPELLANT/APPELLANT:
THE COMMISSIONER OF INCOME - TAX, THIRUVANANTHAPURAM.
BY ADV. SRI.P.K.R.MENON,SR.COUNSEL,GOI(TAXES) SRI.GEORGE K. GEORGE, SC FOR IT
RESPONDENT/ RESPONDENT:
SMT. K.R. USHASREE, KOLLAM
THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 05/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
H.L.DATTU, C.J. & A.K.BASHEER, J.
I.T.A.No.46 of 2008
Dated, this the 5th day of August, 2008
JUDGMENT
H.L.Dattu, C.J.
The Revenue is before us in this appeal filed under Section 260A of the Income-tax Act, inter alia, questioning the correctness or otherwise of the orders passed by the Income Tax Appellate Tribunal in ITA No.58/2003 dated 25.2.2004.
I.T.A.No.46 of 2008
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for our consideration and consequent decision. They are:-
“1. Whether, on the facts and in the circumstances of the case the Tribunal is right in law and fact in holding that the processing charges formed part of the business income and it cannot be reduced from the profits and gains to arrive at the profits of the business for the purpose of computation under section 80 HHC?
2. Whether on the facts and in the circumstances of the case while computing the relief under section 80HHC of the Income Tax Act, the processing charges could be excluded from the total turnover of the business?
3. Whether, on the facts and in the circumstances of the case, and in view of Explanation (ba) to Section 80 HHC and clauses (iiia), (iiib) and (iiic) of section 28, will not turnover take into account all other receipts other than the excluded items of receipts?
and since the Registry had pointed out certain defects in filing the appeal and since they were cured only in the year 2008, the appeal is now posted before us for admission.
the issues raised in this appeal is now covered by a recent decision of the Apex Court and therefore, we should admit this appeal and issue notice to the respondent. We are not inclined to accept the submission made by the
I.T.A.No.46 of 2008
3
learned counsel for the Revenue.
Ordered accordingly.
( H.L.DATTU) CHIEF JUSTICE
(A.K.BASHEER) JUDGE
MS
1 issue framed by the court
Whether the High Court should entertain an Income Tax Appeal filed with procedural defects and significant delay.
3 provisions across 2 enactments
Commissioner of Income-Tax, Thiruvananthapuram
Smt. K.R. Ushasree
H.L. Dattu
A.K. Basheer
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
