KERALA STATE CIVIL SUPPLIES CORPORATION LTD. vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, KOCHI

ITA/28/2016HC KeralaKLHC01026827201617 May 2016Author: HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU,HONOURABLE MR.JUSTICE ANTONY DOMINIC3 pages

AI SummaryDismissed

What were the facts?

The appellant, Kerala State Civil Supplies Corporation Ltd., is challenging an order of the Income Tax Appellate Tribunal (ITAT). The ITAT had upheld the disallowance of a contribution made under the Provident Fund (PF) Act. This contribution was remitted after the statutory due date but before the due date for filing the income tax return. The assessment order, first appellate order, and the ITAT order are part of the procedural history. The appeal is before the High Court of Kerala.

What did the High Court hold?

The High Court held that the issue raised in the appeal is squarely covered against the appellant by its previous orders in CIT v. South India Corporation Ltd. (2015) 58 taxmann.com 208 (Kerala) and CIT v. Merchem Ltd. (2015) 61 taxann.com 119 (Kerala). Consequently, the High Court found no illegality in the order of the Tribunal and no question of law arising for consideration. The appeal was dismissed.

What were the issues?

1. Whether the Income Tax Appellate Tribunal was correct in upholding the disallowance of the contribution under the PF Act remitted after the due date but before the date for filing the return? (Question of law) The Assessee's contention is not explicitly recorded in the judgment. The Revenue's contention is not explicitly recorded in the judgment. However, the judgment states that the issue is squarely covered by previous orders of the High Court.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU TUE AY, THE 17TH DAY OF MAY 2016/27TH VAISAKHA, 1938 AGAINST THE ORDER IN ITA 79/2015 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 21-09-2015 APPELLANT: KERALA STATE CIVIL SUPPLIES CORPORATION LTD., MAVELI BHAVAN, GANDHI NAGAR, KADAVANTHRA, KOCHI-682 020, REPRESENTED BY ITS MANAGING DIRECTOR.

BY ADV. SHRI N.D.PREMACHANDRAN, SC, SUPPLYCO RESPONDENT: THE ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE-1, (2), KOCHI.

R. BY ADV. SRI.P.K.R.MENON, SR. COUNSEL, GOI (TAXES) R. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 17-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

APPENDIX APPELLANT'S ANNEXURES: ANNEXURE A: A COPY OF THE ASSESSMENT ORDER DATED 23.12.2011. ANNEXURE B: A COPY OF THE FIRST APPELLATE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 30.9.2014. ANNEXURE C: A COPY OF THE ORDER OF THE APPELLATE TRIBUNAL DATED 21.9.2015. ANNEXURE D: THE ORDER DATED 17.11.20

The order continues below.

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