“Whether Container Freight Station (Cfs) Is Part Ofinland Port And Therefore, An Infrastructure Facilityas Defined In The Explanation To Section 80Ia (A) (I)Of v. A.l.logistics Pvt.ltd., Reported In (2015) 374 Itr 609 And The Review Petitionfiled Against The Above Judgment Was Also Dismissed By Thehon'ble Supreme Court

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 19.11.2019 CORAM : THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN andTHE HONOURABLE MR.JUSTICE P.VELMURUGAN T.C.A.Nos.105 & 106 of 2018 Commissioner of Income TaxChennai.... Appellant (in both appeals)Vs M/s.Sanco Trans Ltd.,New No.46, Moore Street,Chennai 600 001.PAN: AAACS 7690 F... Respondent (in both appeals) PRAYER in T.C.A.No.105 of 2018: Appeal under Section 260A ofIncome Tax Act, 1961 against the order of the Income TaxAppellate Tribunal Madras “B” Bench, dated 23.09.2016 inITA.No.1522/mds/2016 and agianst the order dated 11/03/2016 madein ITA No.475/CIT(A)-15/13-14 passed by the Commissioner ofIncome Tax (Appeals) -15, Chennai-34 and against the order dated31/03/2013 passed by the Deputy Commissioner of Income Tax,Company Circle VI(1), Chennai, for the Assessment Year 2010-11. PRAYER in T.C.A.No.106 of 2018: Appeal under Section 260A ofIncome Tax Act, 1961 against the order of the Income TaxAppellate Tribunal Madras “B” Bench, dated 23.09.2016 inITA.No.1523/mds/2016 and agianst the order dated 11/03/2016 madein ITA No.50/CIT(A)-15/14-15 passed by the Commissioner ofIncome Tax (Appeals) -15, Chennai-34 and against order dated30/03/2014 passed by the Deputy Commissioner of Income Tax,Company Circle VI(1), Chennai, for the Assessment Year 2011-12. For Appellant :Mr.J.Narayanasamy (in both appeals)Senior standing counsel For Respondent:Mr.Venkata Narayanan (in both appeals)for M/s.Subbaraya Aiyar Padmanabhan J U D G M E N T (Judgment of the Court was delivered by N.KIRUBAKARAN, J) The Appeals have been preferred by the Revenue againstthe order of the Income Tax Appellate Tribunal Madras “B” Bench,dated 23.09.2016 in ITA.Nos.1522 &1523/Mds/2016 for theAssessment years 2010-11 & 2011-12. 2.The orders of the CIT(A), dated 11.03.2016 for theassessment years, 2010-11 to 2011-12 were challenged before theTribunal by the Revenue. The Appellate Tribunal rejected thecontention of the Revenue and dismissed the same. Against theorder of the Appellate Tribunal only, present appeals have beenfiled. 3.These appeals were admitted on 27.03.2018 on thefollowing substantial question of law : “Whether Container Freight Station (CFS) is part ofInland Port and therefore, an infrastructure facilityas defined in the Explanation to Section 80IA (A) (i)of the Income Tax Act, 1961 and entitled to deductionunder the said Section?" 4.When the matter is called today Mr.Narayanaswamy,learned Senior Standing Counsel appearing on behalf of theappellant would submit that the substantial question of lawraised in this case have already been answered against therevenue by the Division Bench of this court in a similar case inThe Commissioner of Income Tax, Chennai Vs. A.L.Logistics Pvt.Ltd., reported in (2015) 374 ITR 609 and the Review Petitionfiled against the above judgment was also dismissed by theHon'ble Supreme Court. 5.Since the present Appeal is covered by the abovejudgment, the present Appeals are dismissed. No costs.Consequently, connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar(CS-III) // True Copy// Sub Assistant Registrar sai To 1.The Commissioner of Income TaxChennai. 2.Income Tax Appellate Tribunal 'B' Bench, Chennai. 3.The Commissioner of Income Tax (Appeals)-15, Chennai-34. 4.The Depurt Commissioner of Income Tax,Company Circle VI(1), Chennai. +1cc to Mr.J.Narayanasamy, Advocate, SR.No.96513.+1cc to Mr.Subbaraya Aiyar, Advocate, SR.No.96307. SAI(CO)CSR:22.01.2020 T.C.A.Nos.105 & 106 of 2018