The Commissioner Of Income Tax vs M/S. Hotel Samrat on 23 July, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ITA.No. 577 of 2009()


1. THE COMMISSIONER OF INCOME TAX,
                      ...  Petitioner
2. M/S.HOTEL SAMRAT & BAR,

                        Vs


1. M/S. HOTEL SAMRAT
                       ...       Respondent

                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :23/07/2009

 O R D E R
   C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ.
                   -----------------------------------
                       I.T.A. No.577 of 2009
                  --------------------------------------

               Dated this the 23rd day of July, 2009

                         J U D G M E N T

———————-

Ramachandran Nair,J.

Since the only issue raised that is liability for surcharge

demand in block assessment is covered by decision of the

Supreme Court reported in Commissioner of Income Tax Vs.

Suresh N. Gupta (297 ITR 322) and since the Supreme Court

has held that proviso to Section 113 is clarificatory in nature we

allow the appeal by following the judgment of the Supreme Court

and by reversing the order of the Tribunal and that of the first

appellate authority and restore the levy and demand of

surcharge made by the officer. Appeal is decided without issuing

notice to the assessee because the issue is squarely covered by

the judgment of the Supreme Court above referred. However

there will be direction to the Assessing Officer to forward a copy

of this judgment along with demand notice to the assessee.

C.N.RAMACHANDRAN NAIR, JUDGE

C.K.ABDUL REHIM, JUDGE
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