{"id":231128,"date":"2007-07-19T00:00:00","date_gmt":"2007-07-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-kerala-state-industrial-on-19-july-2007"},"modified":"2017-02-20T09:56:51","modified_gmt":"2017-02-20T04:26:51","slug":"the-commissioner-of-income-tax-vs-kerala-state-industrial-on-19-july-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-kerala-state-industrial-on-19-july-2007","title":{"rendered":"The Commissioner Of Income Tax vs Kerala State Industrial &#8230; on 19 July, 2007"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Kerala State Industrial &#8230; on 19 July, 2007<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA No. 56 of 2007()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. KERALA STATE INDUSTRIAL DEVELOPMENT\n                       ...       Respondent\n\n                For Petitioner  :SRI.GEORGE K. GEORGE, SC FOR IT\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :19\/07\/2007\n\n O R D E R\n                             H.L. DATTU, C.J. &amp;  K.T. SANKARAN, J.\n\n                   ...................................................................................\n\n                           INCOME TAX APPEAL No.    56  OF  2007\n\n                    ...................................................................................\n\n                                    Dated this the  19th July , 2007\n\n\n\n\n                                                J U D G M E N T\n<\/pre>\n<p>H.L. Dattu, C.J.:\n<\/p>\n<p>           The revenue being aggrieved by the orders passed by the  Income Tax<\/p>\n<p>Appellate   Tribunal,   Cochin   Bench,   Cochin     in     I.T.A.No.   62\/Coch\/98   dated<\/p>\n<p>31.12.2002,  has filed the present appeal before us , under section 260A of the<\/p>\n<p>Income Tax Act.    The revenue has raised the  following substantial questions<\/p>\n<p>of law for our consideration and decision.  They are as under:\n<\/p>\n<blockquote><p>           &#8220;1)        Whether,   on   the   facts   and   in   the   circumstances   of   the<\/p>\n<p>           case   and   also   in   the   absence   of   a   finding   that   the   method<\/p>\n<p>           adopted by the assessing officer invoking section 145 of the Act<\/p>\n<p>           is not reasonable, the Tribunal is justified in interfering  with the<\/p>\n<p>           method of treatment given to interest receipts as well as interest<\/p>\n<p>           payments by the Assessing Officer?\n<\/p><\/blockquote>\n<blockquote>\n<\/blockquote>\n<blockquote><p>           2)         Whether   on   the   facts   and     in   the   circumstances   of   the<\/p>\n<p>           case,  the  method  of treatment     given  to    interest  receipts    and<\/p>\n<p>           payments   by   the   assessee,   the   direction   given   by   the     CIT(A)<\/p>\n<p>           and     the   confirmation     of   the   same     by   the   Tribunal     are   in<\/p>\n<p>           accordance with law and accountancy practice?&#8221;<\/p><\/blockquote>\n<p>           2.    The assessing    officer had found  that  the  assessee    had followed<\/p>\n<p>the cash system of   accounting for   interest receipts   and   mercantile system<\/p>\n<p>of accounting for   interest payments.   According to the assessing  officer, the<\/p>\n<p>same is impermissible  in view of the decision of the Madras High Court in  G.\n<\/p>\n<p>INCOME TAX APPEAL No.    56  OF  2007<\/p>\n<p><span class=\"hidden_text\">                                                             2<\/span><\/p>\n<p>Padmanabha Chettiar   and sons vs. CIT   (182 ITR   P.1).   Aggrieved by the<\/p>\n<p>orders  passed  by the  assessing   officer,  the assessee  had  carried  the matter<\/p>\n<p>before the first appellate authority.   The first appellate authority, based on the<\/p>\n<p>notification   issued   by   the     Government   of   India   had   concluded   that   the<\/p>\n<p>assessee was following the cash system   for interest income   and mercantile<\/p>\n<p>system   for  interest  payments   including  interest expenditure.        Accordingly,<\/p>\n<p>the   first   appellate   authority   had     partly   allowed   the   assessee&#8217;s   appeal.\n<\/p>\n<p>Aggrieved by the aforesaid   order of the first  appellate authority, the revenue<\/p>\n<p>had   carried   the   matter     in   an   appeal   before   the       Income   Tax   Appellate<\/p>\n<p>Tribunal, Cochin Bench.\n<\/p>\n<p>           3.   The Income Tax Appellate Tribunal, following its earlier decision in<\/p>\n<p>ITA   No.  754\/Coch\/92    and   also   following   the   decision   of   this   court   in<\/p>\n<p><a href=\"\/doc\/985710\/\">Commissioner   of     Income   Tax,   Trivandrum     vs.   The   Kerala   State<\/p>\n<p>Industrial Development Corporation Limited, Trivandrum (ITR Nos.<\/a> 146 to<\/p>\n<p>148 of 1998) dated 13th September, 2002, had rejected the appeal filed by the<\/p>\n<p>revenue.       Aggrieved   by   the   aforesaid   order   passed   by   the   Income   Tax<\/p>\n<p>Appellate Tribunal, the revenue is before us in this appeal.\n<\/p>\n<p>           4.  The questions of law raised by the revenue, in our opinion, are now<\/p>\n<p>fully    concluded  by  the  decision  of  this   court     in   <a href=\"\/doc\/416304\/\">Commissioner  of  Income<\/p>\n<p>Tax   vs.   The   Kerala   State   Industrial   Development   Corporation<\/a>   ,<\/p>\n<p>Trivandrum.    Respectfully   following   the   observations   made   in   the   aforesaid<\/p>\n<p>decision, the questions of law  framed by the revenue require to be answered<\/p>\n<p>against   them.     Accordingly,   the   appeal   filed   by   the   revenue   requires   to   be<\/p>\n<p>INCOME TAX APPEAL No.    56  OF  2007<\/p>\n<p><span class=\"hidden_text\">                                                             3<\/span><\/p>\n<p>rejected and it is rejected.\n<\/p>\n<p>           Ordered accordingly.\n<\/p>\n<p>                                                                                  H.L. DATTU,<\/p>\n<p>                                                                              CHIEF JUSTICE.\n<\/p>\n<p>                                                                                  K.T. SANKARAN,<\/p>\n<p>                                                                                        JUDGE.\n<\/p>\n<p>lk<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Income Tax vs Kerala State Industrial &#8230; on 19 July, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA No. 56 of 2007() 1. THE COMMISSIONER OF INCOME TAX, &#8230; Petitioner Vs 1. KERALA STATE INDUSTRIAL DEVELOPMENT &#8230; Respondent For Petitioner :SRI.GEORGE K. GEORGE, SC FOR IT 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-231128","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 v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Commissioner Of Income Tax vs Kerala State Industrial ... on 19 July, 2007 - 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-commissioner-of-income-tax-vs-kerala-state-industrial-on-19-july-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Commissioner Of Income Tax vs Kerala State Industrial ... on 19 July, 2007 - Free Judgements of Supreme Court &amp; 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