Dismissed

The Commissioner of Income Tax, Thiruvan v. Smt.Preetha S.Nair

Kerala HC9 Jul 2018ITA/159/2009

Case brief

AI extract

What is this about?

The High Court of Kerala rejected the Income Tax Appellant's appeal challenging the Tribunal's order regarding the denial of deduction under Section 80IA for processing cashew nuts in an outside factory. The Court held that no unanswered question of law existed as settled precedent on this matter closely mirrors the current facts.

What did the court decide?

Appeal rejected; costs in the Tribunal's order stand unaffected.

The Commissioner of Income Tax, Thiruvan Vs Smt.Preetha S.Nair — Income Tax | Kerala HC (2018)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN &

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THE HONOURABLE MR. JUSTICE ASHOK MENON

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MONDAY, THE 9TH DAY OF JULY 2018 / 18TH ASHADHA, 1940

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ITA.No. 159 of 2009

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AGAINST THE ORDER OF THE ITAT, COCHIN BENCH IN ITA NO.709/2007 DATED 27.08.2008

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APPELLANT(S)/APPELLANT/APPELLANT:

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THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM.

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BY ADV.SRI.JOSE JOSEPH, SC, FOR INCOME TAX

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RESPONDENT(S):

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SMT.PREETHA.S.NAIR, P/O M/S NUT PRODUCTS CO.,, KOCHUPILAMOODU, KOLLAM.

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R, BY ADV. SRI.E.K.NANDAKUMAR

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THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 09-07-2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ITA.No. 159 of 2009

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APPENDIX

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APPELLANTS EXHIBITS:

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ANNEXURE A TRUE COPY OF THE ORDER OF THE ASSESSING OFFICER U/S143(3) OF INCOME TAX ACT DATED 22.03.2002.

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ANNEXURE B TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS) DTD 20.08.2004

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ANNEXURE C TRUE COPY OF THE PROCEEDINGS OF THE ASSESSING OFFICER DATED 7.12.2006

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ANNEXURE D TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS) DATED 22.03.2007.

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ANNEXURE E TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL DATED 27.08.2008

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RESPONDENTS EXHIBITS:

NIL

// TRUE COPY //

P.A TO JUDGE

K. VINOD CHANDRAN & ASHOK MENON, JJ

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================================ I.T.Appeal No.159 of 2009

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=============================

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Dated this the 09^th day of July, 2018 J U D G M E N T

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K. Vinod Chandran, J

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The question of law raised in the above case is, whether

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the assessee is entitled to the deduction claimed for

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processing of raw cashew nuts from cashew kernels, carried on in a factory, not owned by it; entitled for a manufacture, under Section 80IA of the Income Tax Act, 1961. The question was considered in the context of sections 80HH and 80J as reported in Commissioner of Income Tax v. Indian Resins

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and Polymers [(1999) 235 ITR (5)] . The Court took note of the decision reported in CIT v. Rajmohan Cashews (P) Ltd., [(1990) 185 ITR 472] , in which another Division Bench had taken a view that, even if the processing is carried on by outside agencies, it would come within the definition of an “industrial company” under Section 2(6)(c) of the Finance Act, 1972. The view is found to have been affirmed in Chillies

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I.T.Appeal No.159 of 2009

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Exports House Ltd. v. CIT [(1997) 225 ITR 814] and in Vijaya-laxmi Cashew Co. v. Deputy CTO, [(1996) 100 STC

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571].

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In the assessee's own case for another assessment

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year, yet another Division Bench of this Court had allowed the claim as seen from the decision in ITA No.90 of 2008 dated 30.09.2008.

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Hence, we are of the opinion that no question of law arises from the order of the Tribunal, which has been settled in the various decisions of this Court and the Hon'ble Supreme Court. We, hence reject the appeal, leaving the parties to suffer their respective costs.

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Sd/-

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K. VINOD CHANDRAN, JUDGE

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Sd/- ASHOK MENON, JUDGE

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SB/11/07/2018

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// true copy //

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P.A to Judge

The Commissioner of Income Tax, Thiruvan v. Smt.Preetha S.Nair

Case brief

What is this about?

What did the court decide?

The Commissioner of Income Tax, Thiruvan v. Smt.Preetha S.Nair

Case brief

What is this about?

What did the court decide?

What the court decided

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