The Commissioner Of Income Tax, Coimbatore v. M/S.bannari Amman Sugars Ltd., Coimbatore-18

In the High Court of Judicature at Madras Dated : 06.7.2020 Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.345 of 2013 The Commissioner of Income Tax, Coimbatore ...AppellantVsM/s.Bannari Amman Sugars Ltd.,Coimbatore-18. ...Respondent APPEAL under Section 260A of the Income Tax Act, 1961 againstthe order dated 29.11.2012 made in ITA.No.1798/Mds/2012 on thefile of the Income Tax Appellate Tribunal, Chennai 'B' Bench forthe assessment year 2009-10, against the order dated 31/07/2012 , made in AppealNo.325/11-12 on the file of the Commissioner of Income Tax(Appeals)-I, Coimbatore fro the Assessment Year 2009-10 and against the Order dated 30/12/2011 made in PA No.AAACB8933Gon the file of the Additional Commissioner of Income Tax Range-I, Coimbatore for the Assessment Year 2009-2010. For Appellant :Mr.T.R.Senthilkumar, SSC & Ms.K.G.Usharani, SC For Respondent:Mr.R.Vijayaraghavan for M/s.Subbaraya Aiyer PadmanabhanJudgment was delivered by T.S.Sivagnanam,J We have heard Mr.T.R.Senthilkumar, learned Senior StandingCounsel and Ms.K.G.Usharani, learned Standing Counsel appearingfor the appellant – Revenue and Mr.R.Vijayaraghavan, learnedcounsel appearing on behalf of M/s.Subbaraya Aiyer Padmanabhan,learned counsel on record for the respondent. https://hcservices.ecourts.gov.in/hcservices/ 2. This appeal, filed by the Revenue under Section 260A ofthe Income Tax Act, 1961 (for short, the Act) is directedagainst the order dated 29.11.2012 made in ITA.No.1798/Mds/2012on the file of the Income Tax Appellate Tribunal, Chennai 'B'Bench (for brevity, the Tribunal) for the assessment year 2009-10. 3. The appeal has been admitted on 26.8.2013 on the followingsubstantial questions of law : “i. Whether, under the facts andcircumstances of the case, the Income TaxAppellate Tribunal was right in holding thatthe deduction under Section 80IA is to beallowed on each of the power co-generationunits without setting off the loss from thewindmill ? andii. Whether, under the facts andcircumstances of the case, the Income TaxAppellate Tribunal was right in holding thateach of power co-generating unit of theassessee is a separate undertaking and notthe combined net income of all the powergenerating units including the windmill isto be considered for the purpose ofdeduction under Section 80IA ?”4. The learned Senior Standing Counsel for the appellantsubmits that the substantial questions of law framed forconsideration in this appeal have been decided in favour of theassessee in the assessee's own case in TCA.No. 1045 of 2009dated 28.1.2019. 5. Following the said decision, the above tax case appeal isdismissed and the substantial questions of law are answered infavour of the assessee. No costs. Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar To 1.The Income Tax Appellate Tribunal, Chennai 'B' Bench. Chennai 'B' Bench. https://hcservices.ecourts.gov.in/hcservices/ 2.The Commissioner of Income Tax (Appeals)-I, Coimbatore. Coimbatore. 3.The Additional Commissioner of Income Tax Range-I, Coimbatore. Coimbatore. TCA.No.345 of 2013 rsv[co]srg 25/08/2020