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

In the High Court of Judicature at Madras Coram : The Honourable Mr.Justice T.S.SIVAGNANAM and The Honourable Mrs.Justice V.BHAVANI SUBBAROYAN Tax Case Appeal No.541 of 2013 The Commissioner of Income Tax, Coimbatore ...Appellant/ Appellant VsM/s.Bannari Amman Sugars Ltd.,Coimbatore-18....Respondent/Respondent APPEAL under Section 260A of the Income Tax Act, 1961 againstthe order dated 26.8.2011 made in ITA.No.160/Mds/2011 on thefile of the Income Tax Appellate Tribunal, Chennai 'C' Bench forthe assessment year 2007-08, against the order to thecommissioner of income tax, (appeals)-1 Coimbatore, dated03/11/2010 and made in appeal no.193/09-10 against the order ofthe Assistant Commissioner of Income Tax circle-1(2) Coimbatoredated 29/12/2009 and made in permanent Account No. AAA CB8933G. For Appellant : Mr.T.R.Senthilkumar, SSC & Ms.K.G.Usharani, SC For Respondent: Mr.R.Vijayaraghavan for M/s.Subbaraya Aiyer Padmanabhan Judgment 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. 2. This appeal, filed by the Revenue under Section 260A ofthe Income Tax Act, 1961 (for short, the Act) is directed https://hcservices.ecourts.gov.in/hcservices/ against the order dated 26.8.2011 made in ITA.No.160/Mds/2011 onthe file of the Income Tax Appellate Tribunal, Chennai 'C' Bench(for brevity, the Tribunal) for the assessment year 2007-08. 3. The appeal has been admitted on 28.10.2013 on thefollowing substantial 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 power generation units withoutsetting off the loss from the windmill ? andii. Whether the Income Tax AppellateTribunal erred in holding that each of powergenerating unit of the assessee is aseparate undertaking and not the combinednet income of all the power generating unitsincluding the windmill is to be consideredfor the purpose of deduction under Section80IA ?” 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 //True Copy// rsTo 1.The Income Tax Appellate Tribunal, Chennai 'C' Bench. 2.The Commissioner of Income Tax (appeals)-1.Coimbatore. 3.The Assistant Commissioner of Income Tax,Circle -1(2) ,Coimbatore. AD(CO)RMP(06/08/2020) TCA.No.541 of 2013