{"id":173345,"date":"2008-06-04T00:00:00","date_gmt":"2008-06-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commisioner-of-income-tax-vs-the-catholic-syrian-bank-ltd-on-4-june-2008"},"modified":"2016-03-11T07:04:15","modified_gmt":"2016-03-11T01:34:15","slug":"the-commisioner-of-income-tax-vs-the-catholic-syrian-bank-ltd-on-4-june-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commisioner-of-income-tax-vs-the-catholic-syrian-bank-ltd-on-4-june-2008","title":{"rendered":"The Commisioner Of Income Tax vs The Catholic Syrian Bank Ltd. on 4 June, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commisioner Of Income Tax vs The Catholic Syrian Bank Ltd. on 4 June, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 297 of 2002()\n\n\n1. THE COMMISIONER OF INCOME TAX, TRICHUR\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE CATHOLIC SYRIAN BANK LTD.,TRICHUR.\n                       ...       Respondent\n\n                For Petitioner  :SRI.GEORGE K. GEORGE, SC FOR IT\n\n                For Respondent  :SRI.K.VINOD CHANDRAN\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :04\/06\/2008\n\n O R D E R\n                       C.N.RAMACHANDRAN NAIR &amp;\n                                  V.K.MOHANAN, JJ.\n                  ....................................................................\n                             I.T. Appeal No.297 of 2002\n                  ....................................................................\n                     Dated this the 4th day of June, 2008.\n\n                                         JUDGMENT\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>      Heard Senior counsel appearing for the Income Tax department and<\/p>\n<p>Senior counsel Sri.Sarangan appearing for the respondent.                              The question<\/p>\n<p>raised is whether assessee is liable to pay interest tax under the Interest Tax<\/p>\n<p>Act on the interest received on Government securities. While counsel for<\/p>\n<p>the assessee referred to the decision of the Karnataka High Court in<\/p>\n<p><a href=\"\/doc\/739148\/\">COMMISSIONER OF INCOME-TAX V. VIJAYA BANK<\/a> (2006) 285 ITR<\/p>\n<p>97 rendered in the case of three Banks which is confirmed by the Supreme<\/p>\n<p>Court in <a href=\"\/doc\/1847433\/\">COMMISSIONER OF INCOME-TAX V. CORPORATION<\/p>\n<p>BANK<\/a> (2007) 295 ITR 193, Senior counsel for the Revenue referred to the<\/p>\n<p>two decisions of the Bombay High Court in DISCOUNT &amp; FINANCE<\/p>\n<p>HOUSE OF INDIA LTD. V. S.K.BHARDWAJ, C.I.T. &amp; OTHERS (2003)<\/p>\n<p>259 ITR 295 and in <a href=\"\/doc\/1302267\/\">COMMISSIONER OF INCOME-TAX V. UNITED<\/p>\n<p>WESTERN BANK LTD.<\/a> (259 ITR 312) wherein the Bombay High Court<\/p>\n<p>has left open the liability for interest under the Interest Tax Act on securities<\/p>\n<p>held as current assets by the Banks. He specifically referred to the decision<\/p>\n<p><span class=\"hidden_text\">                                     2<\/span><\/p>\n<p>of the Supreme Court and contended that the decision applies only to dated<\/p>\n<p>securities. However, Senior counsel appearing for the assessee contended<\/p>\n<p>that the decision affirmed by the Supreme Court is that of the Karnataka<\/p>\n<p>High Court which has dealt with all Government securities and not only<\/p>\n<p>dated securities.  We do not think there is any difference between dated<\/p>\n<p>securities and other securities for the purpose of levy of tax under the<\/p>\n<p>Interest Tax Act because tax on interest is payable only on loans and<\/p>\n<p>advances. The securities of Reserve Bank of India and Government of India<\/p>\n<p>are in the nature of investment, the interest wherefrom is held not taxable<\/p>\n<p>under the Interest Tax Act by the Karnataka High Court. Sicne the decision<\/p>\n<p>of the Karnataka High Court is upheld by the Supreme Court in the decision<\/p>\n<p>abovereferred, we dismiss this appeal following the said decision.<\/p>\n<p>                                     C.N.RAMACHANDRAN NAIR<br \/>\n                                     Judge<\/p>\n<p>                                     V.K.MOHANAN<br \/>\n                                     Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commisioner Of Income Tax vs The Catholic Syrian Bank Ltd. on 4 June, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 297 of 2002() 1. THE COMMISIONER OF INCOME TAX, TRICHUR &#8230; Petitioner Vs 1. THE CATHOLIC SYRIAN BANK LTD.,TRICHUR. &#8230; Respondent For Petitioner :SRI.GEORGE K. GEORGE, SC FOR [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-173345","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commisioner Of Income Tax vs The Catholic Syrian Bank Ltd. on 4 June, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-commisioner-of-income-tax-vs-the-catholic-syrian-bank-ltd-on-4-june-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commisioner Of Income Tax vs The Catholic Syrian Bank Ltd. on 4 June, 2008 - Free Judgements of Supreme Court &amp; 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