ESS KAY ENTERPRISES PANIPAT vs. CIT KARNAL

ITA/491/2009HC Punjab & HaryanaPHHC01084604200904 December 2009Author: MR. JUSTICE SATISH KUMAR MITTAL,MR. JUSTICE M.S. SULLAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that all the substantial questions of law raised by the assessee had already been decided against the assessee by the same Court in the case of Liberty India v. Commissioner of Income Tax (2007) 293 ITR 520. This decision was subsequently affirmed by the Hon'ble Supreme Court of India in Liberty India v. Commissioner of Income Tax (2009) 317 Income Tax Reports 218 (SC). Therefore, the High Court found no substantial question of law arising from the impugned ITAT order. The appeal was dismissed on the basis of the binding precedent. No specific findings were given on each individual issue by the High Court itself, as it relied on the prior judgments.

What were the facts?

The assessee, ESS Kay Enterprises, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order dated June 20, 2008, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench. The appeal pertained to Assessment Year 2003-2004. The ITAT's order was in ITA No.944/DEL/2007. The assessee challenged the ITAT's decision on several substantial questions of law concerning eligibility for deduction under Section 80IB, the sustainability of an ex-parte order, and the interpretation of Sections 80HHC, 80IA(9), and 80IB(13) regarding deduction claims. The amount in dispute is not specified. The procedural history involves the assessee filing an appeal to the High Court after the ITAT's order.

What were the issues?

The High Court had to decide the following substantial questions of law: 1. Whether duty drawback received is an amount derived and eligible for claim under Section 80IB of the Income Tax Act, 1961. 2. Whether the Tribunal's order is sustainable as it was passed ex-parte, violating the principles of natural justice by denying an opportunity of being heard. 3. Whether the Duty Entitlement Pass Book Scheme received is an amount derived and eligible for claim under Section 80IB. 4. Whether, on a true and correct interpretation of Sections 80HHC, 80IA(9), and 80IB(13), the Tribunal erred in restricting the claim of deductions. Contentions: The assessee argued that duty drawback and Duty Entitlement Pass Book Scheme amounts are eligible for deduction under Section 80IB and that the ex-parte order was unsustainable. The assessee also contended that the Tribunal erred in restricting deduction claims based on the interpretation of the specified sections. The revenue did not present any arguments as recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 80IB,Section 80HHC,Section 80IA(9),Section 80IB(13)

AI-generated summary — verify with the full judgment below

I.T.A.No.491 of 2009 2 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH.

Income Tax Appeal No.491 of 2009 Date of Decision:- 4.12.2009 ESS Kay Enterprises, Gohana Road, Panipat ---Appellant

Versus Commissioner of Income Tax, Karnal

---Respondent

CORAM:- HON'BLE MR.JUSTICE SATISH KUMAR MITTAL HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present:- Mr.Devinder Kumar, Advocate for the appellant. SATISH KUMAR MITTAL, J. (ORAL) The assessee has filed the instant appeal under section 260-A of the Income Tax Act, 1961 against the order dated 20.6.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench (hereinafter referred to as “the ITAT”) in ITA No.944/DEL/2007, in the case of assessee for the Assessment Year 2003-2004, raising the following substantial questions of law:- I. Whether the Duty draw back received is an amount derived and eligible for claim u/s 80IB? II. Whether th

The order continues below.

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