{"id":47539,"date":"2009-02-26T00:00:00","date_gmt":"2009-02-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smt-ponnamma-lakshmi-narayani-on-26-february-2009"},"modified":"2017-12-17T16:23:51","modified_gmt":"2017-12-17T10:53:51","slug":"the-commissioner-of-income-tax-vs-smt-ponnamma-lakshmi-narayani-on-26-february-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-commissioner-of-income-tax-vs-smt-ponnamma-lakshmi-narayani-on-26-february-2009","title":{"rendered":"The Commissioner Of Income Tax vs Smt.Ponnamma Lakshmi Narayani on 26 February, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Commissioner Of Income Tax vs Smt.Ponnamma Lakshmi Narayani on 26 February, 2009<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWTA.No. 1 of 2008()\n\n\n\n1. THE COMMISSIONER OF INCOME TAX\n                      ...  Petitioner\n\n                        Vs\n\n1. SMT.PONNAMMA LAKSHMI NARAYANI\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES)\n\n                For Respondent  :SRI.P.BALAKRISHNAN (E)\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice K.SURENDRA MOHAN\n\n Dated :26\/02\/2009\n\n O R D E R\n      C.N.RAMACHANDRAN NAIR &amp; K.SURENDRA MOHAN, JJ.\n        ------------------------------------------------------------------------------------\n                            W.T.A. NOS:1 &amp; 2 OF 2008\n         -----------------------------------------------------------------------------------\n                     Dated this the 26th February, 2009.\n\n                                         JUDGMENT\n<\/pre>\n<p>RAMACHANDRAN NAIR, J.\n<\/p>\n<p>      The question raised in the appeal filed by the revenue is<\/p>\n<p>whether the Tribunal was justified in holding that respondent<\/p>\n<p>assessee is entitled to exemption under Section 2(4)(ea)(i) and (3) of<\/p>\n<p>the Wealth Tax Act for the cashew factory buildings leased out to a<\/p>\n<p>firm of which respondent was the partner.\n<\/p>\n<p>      2. We have gone through the order of the Tribunal and have<\/p>\n<p>heard standing counsel appearing for the assessee and Adv.Shri.<\/p>\n<p>Balakrishnan appearing for the respondent.\n<\/p>\n<p>      3.   Clause (ea) of Section                   2 provides for exemption is as<\/p>\n<p>follows:-\n<\/p>\n<p>      &#8220;assets in relation to the assessment year commencing on the<\/p>\n<p>1st day of April, 1993, or any subsequent assessment year<\/p>\n<p>means&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<\/p>\n<p>(i) any building or land appurtenant thereto (hereinafter referred to<\/p>\n<p>as &#8220;house&#8221;), whether used for residential or commercial purposes or<\/p>\n<p>for the purpose of maintaining a guest-house or otherwise<\/p>\n<p><span class=\"hidden_text\">W.T.Appeal Nos:1 &amp; 2\/2008                        2<\/span><\/p>\n<p>including a farmhouse situated within twenty-five kilometers from<\/p>\n<p>local limits of any municipality (whether known as municipality,<\/p>\n<p>municipal corporation or by any other name) or a cantonment<\/p>\n<p>board, but does not include&#8212;&#8211;\n<\/p>\n<p>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/p>\n<p>(3) any house which the assessee may occupy for the purposes of<\/p>\n<p>any business or profession carried on by him;\n<\/p>\n<p>ii) motor cars (other than those used by the assessee in the<\/p>\n<p>business of running them on hire or as stock-in-trade)&#8221;<\/p>\n<p>Admittedly respondent was getting annual rent of Rs.48,000\/- each<\/p>\n<p>(total Rs.96,000\/-) for the cashew factory buildings leased out to a<\/p>\n<p>firm of which respondent was a partner during the assessment<\/p>\n<p>years 1997-98 and 1998-99.                        The question to be considered is<\/p>\n<p>whether leasing out of the factory building to a firm of which the<\/p>\n<p>assessee is a partner can be treated as occupation of the building<\/p>\n<p>for the purpose of any business or profession carried on by such<\/p>\n<p>assessee.           The Tribunal following decision of this Court in<\/p>\n<p><a href=\"\/doc\/1636845\/\">Commissioner of Income Tax v. P.M. Thomas<\/a> (181 ITR 256) held<\/p>\n<p>that the assessee is entitled to exemption from wealth tax on the<\/p>\n<p>value of the two cashew factory buildings leased out to a firm of<\/p>\n<p>which assessee was a partner. Tribunal has relied on the order of<\/p>\n<p>W.T.Appeal Nos:1 &amp; 2\/2008      3<\/p>\n<p>the CAT appeal in a similar case in favour of the assessee and held<\/p>\n<p>that the department has accepted the decision. Besides these two<\/p>\n<p>Tribunal has relied on the decision of the Patna Bench in another<\/p>\n<p>case.   Standing counsel for the appellant contended that the<\/p>\n<p>decision relied on by the Tribunal is not applicable because that<\/p>\n<p>was a case where the building involved was not leased out to the<\/p>\n<p>firm for rent. According to him in this case building is leased out<\/p>\n<p>on market rate of rent by the assessee to the firm and so much so<\/p>\n<p>the building cannot be said to have been leased by the assessee for<\/p>\n<p>her own business purpose entitling for exemption. So far as the<\/p>\n<p>case decided by the CAT appeal is concerned the standing counsel<\/p>\n<p>submitted that such decision will not bind the department in other<\/p>\n<p>case if the others are law department will not file the appeal<\/p>\n<p>contesting the issue.     Counsel for the assessee contended that<\/p>\n<p>except for the purpose of income tax the firm is nothing but the<\/p>\n<p>partner together and so much so business carried on by the firm<\/p>\n<p>should be treated as business carried on by the partner.    We are<\/p>\n<p>unable to accept this contention because the requirement of the<\/p>\n<p>above Section for exemption is use of the building for business or<\/p>\n<p>profession by the assessee himself.     This is a case where the<\/p>\n<p>assessee, the owner of the factory building has let out the factory<\/p>\n<p>W.T.Appeal Nos:1 &amp; 2\/2008        4<\/p>\n<p>building at market rates of rent to a partnership firm of which<\/p>\n<p>assessee is a partner. Business is admittedly carried out in the<\/p>\n<p>factory by the firm and not by the assessee personally. Then even if<\/p>\n<p>the assessee as a partner is found to be engaged in business of the<\/p>\n<p>firm then it should be taken that the assessee carrying on a<\/p>\n<p>business in the leased premises.      What is contemplated in the<\/p>\n<p>above clause is not to carry on business as a lessee but as occupier<\/p>\n<p>of the building.     Therefore, in our view the leasing out of the<\/p>\n<p>building on rent will take the building out of exemption. No matter<\/p>\n<p>assessee is part of the organisation which is leased out the building<\/p>\n<p>on rent for the purpose of business.         It makes no difference<\/p>\n<p>whether the lessee is a firm of which assessee is a partner or a<\/p>\n<p>company in which assessee is a shareholder or even a director. So<\/p>\n<p>long as the requirement of the section is use of the building for<\/p>\n<p>business or personal purposes or the assessee as its owner and<\/p>\n<p>occupier there is no scope for considering exemption. The building<\/p>\n<p>ceased to be eligible for exemption at the hands of the assessee<\/p>\n<p>when it is leased out on rent. We therefore hold that the assessee<\/p>\n<p>is entitled to exemption for the leased factory buildings under<\/p>\n<p>section 2(ea)(i)(3) of the Wealth Tax Act. Consequently appeal is<\/p>\n<p>allowed by reversing the order of the Tribunal and restoring the<\/p>\n<p><span class=\"hidden_text\">W.T.Appeal Nos:1 &amp; 2\/2008          5<\/span><\/p>\n<p>assessment.\n<\/p>\n<p>       4. Counsel for the respondent assessee invited out attention<\/p>\n<p>to the order of the Tribunal declining to consider the exemption<\/p>\n<p>claimed by the assessee under Section 5(1)(vi) of the Act which<\/p>\n<p>entitles the assessee for exemption for one house. According to<\/p>\n<p>the counsel house referred to in the definition asset is any building<\/p>\n<p>and need not necessarily be residential building and so much so at<\/p>\n<p>least one factory building is entitled to exemption under Section 5<\/p>\n<p>(1)(vi) of the Act. This issue is not considered by the Tribunal and<\/p>\n<p>assessing officer also had no occasion to consider it as it was raised<\/p>\n<p>for the first time before the Tribunal.       We direct the assessing<\/p>\n<p>officer to look into the claim of the assessee and grant exemption<\/p>\n<p>for one building if it is eligible under the provisions of the act.<\/p>\n<p>                                           C.N. RAMACHANDRAN NAIR<br \/>\n                                                      Judge<\/p>\n<p>                                           K. SURENDRA MOHAN<br \/>\n                                                      Judge<\/p>\n<p>jj<\/p>\n<p>W.T.Appeal Nos:1 &amp; 2\/2008    6<\/p>\n<p>                      K.K.DENESAN &amp; V. RAMKUMAR, JJ.\n<\/p>\n<p> &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p>                                 M.F.A.NO:\n<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n<blockquote><p>                                 JUDGMENT<\/p>\n<p>                                  Dated:<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Commissioner Of Income Tax vs Smt.Ponnamma Lakshmi Narayani on 26 February, 2009 IN THE HIGH COURT OF KERALA AT ERNAKULAM WTA.No. 1 of 2008() 1. THE COMMISSIONER OF INCOME TAX &#8230; Petitioner Vs 1. SMT.PONNAMMA LAKSHMI NARAYANI &#8230; Respondent For Petitioner :SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) For Respondent :SRI.P.BALAKRISHNAN (E) The Hon&#8217;ble MR. Justice [&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-47539","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 Smt.Ponnamma Lakshmi Narayani on 26 February, 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-smt-ponnamma-lakshmi-narayani-on-26-february-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 Smt.Ponnamma Lakshmi Narayani on 26 February, 2009 - Free Judgements of Supreme Court &amp; 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