{"id":243491,"date":"2010-06-04T00:00:00","date_gmt":"2010-06-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-vellapally-brothers-on-4-june-2010"},"modified":"2017-03-31T05:47:22","modified_gmt":"2017-03-31T00:17:22","slug":"the-commissioner-of-income-tax-vs-vellapally-brothers-on-4-june-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-vellapally-brothers-on-4-june-2010","title":{"rendered":"The Commissioner Of Income Tax vs Vellapally Brothers &#8230; on 4 June, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Vellapally Brothers &#8230; on 4 June, 2010<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nITA.No. 1155 of 2009()\n\n\n1. THE COMMISSIONER OF INCOME TAX,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. VELLAPALLY BROTHERS (CONSTRUCTIONS) PVT.\n                       ...       Respondent\n\n                For Petitioner  :SRI.JOSE JOSEPH, SC, FOR INCOME TAX\n\n                For Respondent  :SRI.JOSEPH KODIANTHARA\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice P.S.GOPINATHAN\n\n Dated :04\/06\/2010\n\n O R D E R\n        C.N.RAMACHANDRAN NAIR &amp; P.S.GOPINATHAN, JJ.\n                         ---------------------------\n                    I.T.Appeal No. 1155 OF 2009\n                          --------------------------\n                  Dated this the 4th day of June, 2010\n\n                           J U D G M E N T\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>        Heard Sri. Jose Joseph, the learned standing counsel<\/p>\n<p>appearing for the appellant and Sri. Joseph Kodianthara, the<\/p>\n<p>learned senior counsel appearing for the respondent.<\/p>\n<p>        2. The only question raised in the departmental appeal is<\/p>\n<p>whether the Tribunal was justified in allowing deductions of total<\/p>\n<p>payment of Rs.9,06,604\/- made by the respondent to three sub<\/p>\n<p>contractors of which two of them are unrelated to the respondent<\/p>\n<p>and the other is a related firm. The Tribunal allowed the claim for<\/p>\n<p>the reason that the contract provided for payment to sub contractors<\/p>\n<p>on receipt from the awarder namely, the Cochin Port Trust. The<\/p>\n<p>learned standing counsel appearing for the appellant raised the<\/p>\n<p>contention that it was a voluntary payment without any legal liability<\/p>\n<p>and so much so, it is not entitled to be allowed.<\/p>\n<p>        3.   We feel the crucial question that should have been<\/p>\n<p>considered was whether the respondent has in fact made payments<\/p>\n<p>to sub contractors during the previous year relevant for the<\/p>\n<p>assessment year 1994-96 and recovered TDS on payments to sub<\/p>\n<p>I.T.A.No.1155\/09<br \/>\n<span class=\"hidden_text\">                                   2<\/span><\/p>\n<p>contractors and whether the sub-contractors have accounted the<\/p>\n<p>transactions and paid tax in their assessments. Even though learned<\/p>\n<p>senior counsel appearing for the respondent produced assessment<\/p>\n<p>order    of   the related   assesee    namely    Vellapally Brothers<\/p>\n<p>(Constructions) Pvt. Ltd, in so far as payments to others are<\/p>\n<p>concerned there is nothing to prove assessments of the same<\/p>\n<p>amounts in the hands of the sub contractors. Since none of the<\/p>\n<p>authorities have considered this and Tribunal has allowed the claim<\/p>\n<p>merely based on the scheme of payment in the original contract, We<\/p>\n<p>feel the matter requires reexamination on these issues with regard to<\/p>\n<p>the admission of income and payment of tax by sub contractors.<\/p>\n<p>Since there is no provision for the sub-contractors for sharing of<\/p>\n<p>award amount in arbitration proceeding between the respondent and<\/p>\n<p>awarder, we are not able to uphold the Tribunal&#8217;s order allowing the<\/p>\n<p>claim based on a provision in the contract providing for payment after<\/p>\n<p>receipt from the awarder.\n<\/p>\n<p>          We therefore allow the appeal by reversing the order of the<\/p>\n<p>Tribunal but remitting the matter to the assessing officer to verify<\/p>\n<p>whether the respondent have deducted TDS and the sub contractors<\/p>\n<p>I.T.A.No.1155\/09<br \/>\n<span class=\"hidden_text\">                                   3<\/span><\/p>\n<p>have offered the amount and paid tax. If this has happened, that is,<\/p>\n<p>recovery of TDS and      assessments of the same amounts in the<\/p>\n<p>hands of the sub contractors, then we do not think department can<\/p>\n<p>apply another yard stick in the case of the respondent as above. The<\/p>\n<p>assessing officer should verify the position as to whether the<\/p>\n<p>respondent has collected TDS on the amounts and the very same<\/p>\n<p>amount is in the hands of contractors and if so to allow the<\/p>\n<p>deductions or otherwise to disallow the claim.<\/p>\n<p>          The appeal is allowed to the above extent and in the way<\/p>\n<p>stated above.\n<\/p>\n<\/p>\n<p>                                          C.N.RAMACHANDRAN NAIR<br \/>\n                                                 (JUDGE )<\/p>\n<p>                                             P.S.GOPINATHAN<br \/>\n                                                  (JUDGE )<br \/>\nvps<\/p>\n<p>I.T.A.No.1155\/09<br \/>\n<span class=\"hidden_text\">                    4<\/span><\/p>\n<p>I.T.A.No.1155\/09<br \/>\n<span class=\"hidden_text\">                    5<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Income Tax vs Vellapally Brothers &#8230; on 4 June, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM ITA.No. 1155 of 2009() 1. THE COMMISSIONER OF INCOME TAX, &#8230; Petitioner Vs 1. VELLAPALLY BROTHERS (CONSTRUCTIONS) PVT. &#8230; Respondent For Petitioner :SRI.JOSE JOSEPH, SC, FOR INCOME TAX For Respondent :SRI.JOSEPH [&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-243491","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 Commissioner Of Income Tax vs Vellapally Brothers ... on 4 June, 2010 - 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-vellapally-brothers-on-4-june-2010\" \/>\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 Vellapally Brothers ... on 4 June, 2010 - Free Judgements of Supreme Court &amp; 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