{"id":223390,"date":"2008-07-03T00:00:00","date_gmt":"2008-07-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/hotel-chanakya-p-ltd-vs-dy-commissioner-of-income-tax-on-3-july-2008"},"modified":"2015-10-05T13:25:23","modified_gmt":"2015-10-05T07:55:23","slug":"hotel-chanakya-p-ltd-vs-dy-commissioner-of-income-tax-on-3-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/hotel-chanakya-p-ltd-vs-dy-commissioner-of-income-tax-on-3-july-2008","title":{"rendered":"Hotel Chanakya (P) Ltd vs Dy.Commissioner Of Income Tax on 3 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court<\/div>\n<div class=\"doc_title\">Hotel Chanakya (P) Ltd vs Dy.Commissioner Of Income Tax on 3 July, 2008<\/div>\n<div class=\"doc_author\">Author: Shailesh Kumar Sinha<\/div>\n<pre>                          TAX CASE No.27 oF        1995\n  Reference against the statement of case drawn on 28th March,\n  1995 by Income Tax Appellate Tribunal, Patna Bench, Patna in\n  R.A.No. 10 (Pat) of 1995.\n\n  HOTEL CHANAKYA (P) LTD.------------------------------(Appellant)\n                              Versus\n  DY.COMMISSIONER OF INCOME TAX---------------------(Respondents\n                                ----\n\n             For    the   Assessee : Sri A.K.Rastogi, Advocate\n             For    the   Revenue : Mr.S.K.sharan\n                                     ****\n\n                               P R E S E N T\n\n     THE HON'BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD\n        THE HON'BLE MR. JUSTICE SHAILESH KUMAR SINHA\n\n\n\nPrasad &amp;                       This case has come up for our consideration on\nSinha, JJ.\n<\/pre>\n<p>                   reference being made by the Patna Bench of Income Tax<\/p>\n<p>                   Tribunal.\n<\/p>\n<p>                               The reference made is as follows :<\/p>\n<p>                                  &#8220;Whether, on the facts and in the circumstances of<br \/>\n                                  the case, the Tribunal is justified in law in holding<br \/>\n                                  that the appellant&#8217;s hotel building can not be treated<br \/>\n                                  as plant within the meaning of sections 32 and<br \/>\n                                  43(3) of the I.T.Act, 1961?\n<\/p>\n<p>\n                               Mr. A.K.Rastogi appears on behalf of the assessee<\/p>\n<p>                   whereas revenue is represented by Mr. S.K.Sharan.<\/p>\n<p>                               It is common ground that identical reference was<\/p>\n<p>                   made to this Court and same has been answered in the case<\/p>\n<p>                   of <a href=\"\/doc\/729491\/\">Commissioner of Income-Tax V. Lawly Enterprises (P)<\/p>\n<p>                   Ltd.,<\/a> reported in 225, I.T.R, 154.<\/p>\n<p>                               After having heard the learned counsel for the<br \/>\n<span class=\"hidden_text\">                                      2<\/span><\/p>\n<p>                   parties, we answer the reference in same terms as that of<\/p>\n<p>                   <a href=\"\/doc\/729491\/\">Commissioner of Income-Tax V. Lawly Enterprises (P)<\/p>\n<p>                   Ltd.<\/a> (supra).\n<\/p>\n<p>                              Reference is disposed of accordingly.<\/p>\n<p>                              Let a copy of our opinion be forwarded to the<\/p>\n<p>                   Patna Bench of Income Tax Tribunal.<\/p>\n<p>                                     ( Chandramauli Kumar Prasad,J.)<br \/>\nPatna High Court<br \/>\n3rd July, 2008<br \/>\n      Manish\/-\n<\/p>\n<blockquote><p>                                         ( Shailesh Kumar Sinha,J.)\n <\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Patna High Court Hotel Chanakya (P) Ltd vs Dy.Commissioner Of Income Tax on 3 July, 2008 Author: Shailesh Kumar Sinha TAX CASE No.27 oF 1995 Reference against the statement of case drawn on 28th March, 1995 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.No. 10 (Pat) of 1995. HOTEL CHANAKYA (P) LTD.&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;(Appellant) Versus [&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":[8,26],"tags":[],"class_list":["post-223390","post","type-post","status-publish","format-standard","hentry","category-high-court","category-patna-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Hotel Chanakya (P) Ltd vs Dy.Commissioner Of Income Tax on 3 July, 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\/hotel-chanakya-p-ltd-vs-dy-commissioner-of-income-tax-on-3-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Hotel Chanakya (P) Ltd vs Dy.Commissioner Of Income Tax on 3 July, 2008 - Free Judgements of Supreme Court &amp; 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