{"id":240023,"date":"2009-12-23T00:00:00","date_gmt":"2009-12-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-hotel-relax-park-on-23-december-2009"},"modified":"2016-08-18T00:39:21","modified_gmt":"2016-08-17T19:09:21","slug":"the-commissioner-of-income-tax-vs-hotel-relax-park-on-23-december-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-hotel-relax-park-on-23-december-2009","title":{"rendered":"The Commissioner Of Income Tax vs Hotel Relax Park on 23 December, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Hotel Relax Park on 23 December, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 1641 of 2009()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. HOTEL RELAX PARK, MANJERI.,\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX\n\n                For Respondent  :SRI.T.A.SHAJI\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :23\/12\/2009\n\n O R D E R\n                     C.N.RAMACHANDRAN NAIR &amp;\n                             P.Q.BARKATH ALI, JJ.\n                ....................................................................\n                          I.T. Appeal No.1641 of 2009\n                ....................................................................\n               Dated this the 23rd day of December, 2009.\n\n                                       JUDGMENT\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>       Heard Standing Counsel appearing for the appellant and Adv.<\/p>\n<p>Sri.T.A.Shaji, appearing for the respondent-assessee.                               After hearing<\/p>\n<p>both sides and after going through the order of the Commissioner<\/p>\n<p>issued under Section 263 of the Income Tax Act and the order of the<\/p>\n<p>Tribunal, we do not find any substantial question of law arising from<\/p>\n<p>the order of the Tribunal because the Tribunal found that the Assessing<\/p>\n<p>Officer estimated the turnover and therefrom worked out the net profit<\/p>\n<p>on an estimation basis. It is seen from the assessment order that as<\/p>\n<p>against a loss of Rs.5 lakhs and odd returned by the assessee, the<\/p>\n<p>Assessing Officer has computed net income at Rs.3,95,310\/- and has<\/p>\n<p>raised a total demand of above Rs.2 lakhs. It is seen that the officer has<\/p>\n<p>also proposed penalty under Section 271(1C) and 271B of the Act.<\/p>\n<p>We are of the view that the Tribunal rightly held that there was no<\/p>\n<p>justification for the Commissioner to interfere with the assessment in<\/p>\n<p><span class=\"hidden_text\">                                  2<\/span><\/p>\n<p>proceedings initiated under Section 263 of the Act. Consequently we<\/p>\n<p>dismiss the appeal.\n<\/p>\n<\/p>\n<p>                                  C.N.RAMACHANDRAN NAIR<br \/>\n                                  Judge<\/p>\n<p>                                  P.Q.BARKATH ALI<br \/>\n                                  Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Income Tax vs Hotel Relax Park on 23 December, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 1641 of 2009() 1. THE COMMISSIONER OF INCOME TAX, &#8230; Petitioner Vs 1. HOTEL RELAX PARK, MANJERI., &#8230; Respondent For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX For Respondent :SRI.T.A.SHAJI [&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-240023","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 Hotel Relax Park on 23 December, 2009 - 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-hotel-relax-park-on-23-december-2009\" \/>\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 Hotel Relax Park on 23 December, 2009 - Free Judgements of Supreme Court &amp; 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