K. Vinod Chandran, J v. Commissioner Of Income Tax [(2018) 406 Itr 150 (Ker)]_

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 02ND DAY OF NOVEMBER 2018 / 11TH KARTHIKA, 1940 ITA. No.293 of 2010 AGAINST THE ORDER IN ITA NO.257/2007 OF THE INCOME TAX APPELLATETRIBUNAL, COCHIN BENCH DATED 24-09-2007 APPELLANT/APPELLANT: HARRISONS MALAYALAM LTD,BRISTOW ROAD, WILLINGDON ISLAND, KOCHI-3. BY ADVS.SRI.E.K.NANDAKUMARSRI.K.JOHN MATHAISRI.P.BENNY THOMASSRI.P.GOPINATH RESPONDENT/RESPONDENT: THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 1(I), ERNAKULAM,. SRI. PKR MENON, SENIOR COUNSEL FOR GOI TAXES THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON02.11.2018, ALONG WITH ITA. NO.299 OF 2010, THE COURT ONTHE SAME DAY DELIVERED THE FOLLOWING: IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY, THE 02ND DAY OF NOVEMBER 2018 / 11TH KARTHIKA, 1940 ITA.No. 299 of 2010 AGAINST THE ORDER IN ITA NO.63/2007 OF THE INCOME TAX APPELLATETRIBUNAL, COCHIN BENCH DATED 24-09-2007 APPELLANT/APPELLANT: HARRISONS MALAYALAM LTD, BRISTOW ROAD, WILLINGDON ISLAND, KOCHI-3. BY ADVS.SRI.E.K.NANDAKUMARSMT.PREETHA S. NAIRSRI.K.JOHN MATHAISRI.P.BENNY THOMASSRI.P.GOPINATH RESPONDENT/RESPONDENT: THE ASSISTANT COMMISSIONER OF INCOME TAXCIRCLE 1(I), ERNAKULAM,. SRI. PKR MENON, SENIOR COUNSEL FOR GOI TAXES THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON02.11.2018, ALONG WITH ITA. NO.293 OF 2010, THE COURT ONTHE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT K. Vinod Chandran, J. Both the appeals are on identical issue andraise the same question of law as to whether theemployees contribution paid after the due date asper the Employees' Provident Funds andMiscellaneous Provisions Act, 1952 (for brevity,'EPF & MP Act') can be claimed as deduction underSection 36(1)(va) of the EPF & MP Act. The issuestands covered in favour of the Revenue as held byus in Popular Vehicles and Services Pvt. Ltd. v.Commissioner of Income Tax [(2018) 406 ITR 150(Ker)]. Hence the question of law is answered againstthe assessee and in favour of the Revenue and theappeal stands dismissed. sp/07/11/18 Sd/- K. VINOD CHANDRAN JUDGE Sd/- ASHOK MENON JUDGE//True Copy//P.A. To Judge APPENDIX OF ITA NO.293 OF 2007 PETITIONER'S EXHIBITS: ANNEXURE-ATRUE COPY OF THE ASSESSMENT ORDER FOR 2001-02 ISSUED BY THE INCOME TAX DEPARTMENT TO THE APPELLANT DATED 24/02/2004. ANNEXURE-BTRUE COPY OF THE ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO THE APPELLANT DATED 18/01/2007. ANNEXURE-CTRUE COPY OF THE TRIBUNAL ORDER DATED 24/09/2007 ISSUED TO THE APPELLANT. APPENDIX OF ITA NO.299 OF 2007 PETITIONER'S EXHIBITS: ANNEXURE-A TRUE COPY OF THE ASSESSMENT ORDER FOR 2002-03 ISSUED BY THE INCOME TAX DEPARTMENT TO THE APPELLANT DATED 30/03/2006. ANNEXURE-B TRUE COPY OF THE ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS) TO THE APPELLANT DATED 06/11/2006. ANNEXURE-CTRUE COPY OF THE TRIBUNAL ORDER DATED 24/09/2007 ISSUED TO THE APPELLANT.