M/S.IDEAL PUBLICATION TRUST vs. ASSISTANT COMMISSIONER OF INCOME TAX

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ITA/71/2008HC KeralaKLHC01026976200822 August 2008Author: HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU,HONOURABLE MR.JUSTICE A.K.BASHEER3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court declined to entertain the appeal. It reasoned that the ITAT had merely followed its earlier decision in ITA No. 199 of 1998, which had already been affirmed by the High Court in ITA No. 41 of 2004. The Court stated that if the assessee believed the ITAT had overlooked subsequent developments, it should file an appropriate petition before the ITAT for reconsideration. Therefore, the High Court did not decide the merits of the eligibility for Section 11(4A) but disposed of the appeal on procedural grounds, granting liberty to the assessee to approach the ITAT.

What were the facts?

The assessee, M/s. Ideal Publication Trust, represented by its Secretary, V.A. Abdul Hakim, filed an appeal before the High Court of Kerala against an order of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The appeal concerned Assessment Year(s) not specified. The dispute revolved around the assessee's eligibility for the benefit of Section 11(4A) of the Income Tax Act. The ITAT had rejected the assessee's claim by following its own earlier decision in ITA No. 199 of 1998. The assessee had previously approached the High Court in ITA No. 41 of 2004 against the ITAT's order in ITA No. 199 of 1998, and the High Court had affirmed the ITAT's findings, ruling against the assessee.

What were the issues?

1. Whether the assessee is eligible and entitled for the benefit of Section 11(4A) of the Income Tax Act, 1961. The assessee contended that the ITAT had not taken notice of certain subsequent developments, rendering its decision inappropriate and irregular. The revenue did not record any specific arguments, but the High Court noted that the ITAT's decision in the present case was based on its prior ruling in ITA No. 199 of 1998, which had been affirmed by the High Court. The core of the dispute is the interpretation and applicability of Section 11(4A) in light of alleged subsequent developments.

Which sections of the Income-tax Act were involved?

Section 11(4A)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
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 FRIDAY, THE 22ND AUGUST 2008 / 31ST SRAVANA 1930 I.T.A.No. 71 of 2008 -------------------------------- ORDER DATED 14.1.2008 IN ITA.1181/2005 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN .................... APPELLANT/APPELLANT/ASSESSEE: ----------------------------------------------------- M/S.IDEAL PUBLICATION TRUST, SILVER HILLS, CALICUT, REPRESENTED BY ITS SECRETARY, V.A.ABDUL HAKIM. BY ADV. SRI.M.P.MOHAMMED ASLAM RESPONDENT/RESPONDENT/REVENUE: ---------------------------------------------------------- ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1 (1), KOZHIKODE. BY ADV.SRI.GEORGE K.GEORGE, STANDING COUNSEL FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 22/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------- I.T.A.No.71 of 2008 ------------------------------------------ Dated, this the 22nd day of August, 2008

JUDGMENT H.L.Dattu, C.J. The question before the Income Tax Appellate Tribunal in the appeal filed by the assessee was whether the assessee is eligible and entitled for the benefit of Section 11(4A) of the Income Tax Act. (2) The Tribunal following its earlier decision in I.T.A.No.199 of 1998 has rejected the claim of the assessee. (3) It appears that the assessee in I.T.A.No.199 of 1998 had approached this Court in I.T.A.No.41 of 2004. This Court while disposing of that matter by its orders dated 27.2.2008 has affirmed the orders passed by the Tribunal in I.T.A.No.199 of 1998 and has answered the legal issue against the assessee and in favour of the Revenue. (4) In the instant case, as we have already noticed, the Tribunal while answering the issue canvassed by the assessee has merely followed its earlier decision. (5) The learned counsel appearing for the appellant in this appeal would submit that the Tribunal has not taken notice of certain subsequent developments that have taken place and, therefore, the answer furnished by the Tribunal is inappropriate and irregular, and, therefore,

I.T.A.No.71 of 2008 2 requests us to interfere with the orders passed by the Tribunal. We are not prepared to accept the submission made by the learned counsel appearing for the assessee. As we have already stated, the Tribunal relying upon the decision rendered by it in I.T.A.No.199 of 1998, has answered the legal issue against the assessee and that order of the Tribunal has become final in the sense, this Court has affirmed the findings and conclusions reached by the Tribunal in I.T.A.No.199 of 1998. If for any reason, the assessee is of the opinion that the Tribunal has not taken note of the subsequent developments, the assessee has to file an appropriate petition before the Tribunal for appropriate orders. (6) In that view of the matter we decline to entertain this appeal. Accordingly, this appeal is disposed of. However, we grant liberty to the assessee, if it so desires, to make an appropriate petition before the Tribunal for appropriate orders. Ordered accordingly.

(H.L.DATTU) CHIEF JUSTICE

(A.K.BASHEER) JUDGE vns

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