Ita/297/2013 Of The Commissioner Of Income Tax-1, Cochin v. M/S.apollo Tyres Ltd

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMASFRIDAY, THE 30 DAY OF JULY 2021 / 8TH SRAVANA, 1943 ITA NO. 297 OF 2013 AGAINST THE ORDER IN ITA 74/2010 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: THE COMMISSIONER OF INCOME TAX-1, COCHIN BY ADV SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.CHRISTOPHER ABRAHAM RESPONDENT/S: M/S.APOLLO TYRES LTD6TH FLOOR, CHERUPUZHPAM BUILDING, SHANMUGHAM ROAD, KOCHI - 682 031. BY ADVS.SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ABRAHAM VARGHESE THARAKANSRI.BINU MATHEWSRI.JOSEPH MARKOSE SR.SRI.TOM THOMAS KAKKUZHIYIL THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 30.07.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: I.T.A. No.297/2013 S.V.Bhatti, J. J U D G M E N T Heard learned Standing Counsel Mr. Christopher Abraham and learned Senior Counsel Mr. Joseph Markos for parties. 2.The Commissioner of Income Tax/Revenue is theappellant. M/s.Apollo Tyres Ltd., Kochi/Assessee is therespondent. The subject appeal is at the instance of Revenuefrom the order of Income Tax Appellate Tribunal (for short ‘theTribunal'), Cochin Bench in ITA No.74/Coch/2010 dated29.05.2013. The appeal deals with the Assessment Year 2006-07. The following substantial questions of law are reframed forconsideration in this appeal: “1.Whether, on the facts and in the circumstances of thecase the Tribunal is right in law and fact in holding that DGPower Generation Unit constituted an "undertaking" underSec. 80 IA of the Income tax Act? 2.Whether DG Power Generation unit is entitled to thebenefit of Sec. 80 1A of the Income tax Act? I.T.A. No.297/2013 3.The questions raised in this appeal are similar to thequestions raised by the Revenue in ITA No. 69/2011 and ITANo.70/2011 for the Assessment Year 2002-03. On 27.02.2019 theappeals filed by the Revenue were dismissed. Our attention hasbeen drawn to the reasoning and conclusion recorded by thisCourt on similar questions framed in ITA Nos.69 and 70 of 2011. By following the reasoning and conclusion recorded in ITANos.69 and 70/2011, the substantial questions of law raised areanswered in favour of the assessee and against the Revenue.The appeal is dismissed. No order as to costs. Sd/- S.V.BHATTIJUDGE jjj Sd/- BECHU KURIAN THOMASJUDGE I.T.A. No.297/2013 PETITIONER ANNEXURE ANNEXURE A ANNEXURE B ANNEXURE C APPENDIX OF ITA 297/2013 COPY OF ASSESSMENT ORDER U/S. 143 (3) DATED 19.12.2008 FOR THE ASST. YEAR 2006-2007. COPY OF THE ORDER DATED 30.11.2009 OF THE COMMISSIONER OF INCOME TAX (APPEALS-11), COCHIN. COPY OF THE ORDER DATED 29.5.2013 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH ITA NO. 74/COCH/2010.