Wp(C)/11721/2021 Of Malankara Plantations Ltd v. The Additional/Joint/Deputy/Assistant Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 31 DAY OF MAY 2023 / 10TH JYAISHTA, 1945WP(C) NO. 11721 OF 2021 PETITIONER: M/S.MALANKARA PLANTATIONS LTDMALANKARA BUILDINGS, KODIMATHA, KOTTAYAM - 686 039, REPRESENTED BY ITS MANAGING DIRECTOR, MR. J.K. THOMAS.BY ADVS.JOSEPH MARKOSE (SR.)V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOSISAAC THOMASALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARA RESPONDENTS: 1THE ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110 001.INCOME TAX, INCOME TAX OFFICER, NATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110 001. 2THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAXNATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110 001.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAXNATIONAL E-ASSESSMENT CENTRE, NEW DELHI - 110 001.SRI.P.K.RAVINDRANATHA MENON (SR.)SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 31.05.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT Dated this the 31[st ]day of May, 2023 This writ petition is filed challenging Ext.P3 assessment orderand Ext.P4 penalty notice in respect of the assessment year 2018-19.The learned senior counsel appearing for the petitioner submits thatthe issue in question is with regard to the claim of the petitioner for re-plantation allowance under Rule 7A(2) of the Income Tax Rules, 1962,which was disallowed. It is submitted that in respect of the income taxassessment year 2011-12, a similar claim for re-plantation allowancehad been disallowed and the first appeal and second appeal filed bythe petitioner were dismissed. Against the second appeal, the petitionerpreferred ITA No.23/2018. The issue was referred to the Full Benchand the Full Bench, by its order dated 01.08.2022, considered the issueand found that the assessee is entitled to allowance in respect of thecost of replacement of dead and useless rubber trees under Rule 7A(2)of the 1962 Rules. The question was answered and the Registry wasdirected to post the ITA before the Division Bench. The Division Bench considering the ITA in the light of the order of the Full Bench had remanded the matter to the primary authority to consider the issueafresh in the light of the order of the Full Bench with regard to theeligibility for re-plantation expenses. 2. It is submitted that the issue raised in this writ petition stands covered by the said order and judgment and therefore, this matter isalso liable to be remitted back to the Assessment Authority toreconsider on the basis of the findings of the Full Bench. In the above view of the matter, this writ petition is orderedsetting aside Exts.P3 and P4 and remanding the matter for a freshconsideration to the Assessing Authority in accordance with thefindings of the Full Bench in ITA No.23/2018 dated 01.08.2022. NP Sd/- ANU SIVARAMAN JUDGE APPENDIX OF WP(C) 11721/2021 PETITIONER’S EXHIBITS Exhibit P1TRUE COPY OF THE INTERIM ORDER DATED 04.12.2019 IN W.P.(C) NO.32889/2019 OF THIS HONOURABLE COURT. Exhibit P2TRUE COPY OF THE INCOME TAX COMPUTATION FOR AY 2018-19. Exhibit P3TRUE COPY OF THE ASSESSMENT ORDER DATED 10.04.2021 ISSUED BY THE 1ST RESPONDENT FOR AY 2018-19.Exhibit P4TRUE COPY OF THE NOTICE DATED 13.04.2021 ISSUED BY THE 1ST RESPONDENT FOR AY 2018-19. RESPONDENTS’ EXHIBITS: NIL