Chennai Court April 2009 Judgments

S.V.L.S. Ranga Rao Vs. Secretary to Govt. Commercial Taxes and anr.

Court: Chennai

Reported in: AIR2009Mad170; (2009)6MLJ862

ORDERK. Venkataraman, J.1. By consent, the main writ petition itself is taken up for final disposal.2. The petitioner has come forward with the present writ petition challenging the proceedings of the second respondent dated 07.08.2008 with a further direction directing the respondents to treat the deed of release executed by his stepmother in his favour and his brother dated 13.11.2007 to be classified as transaction between the family members as per Article 58 of Schedule-I of Indian Stamp (Tamil Nadu Amendment) Act 31 of 2004.3. The short facts which are necessary for the disposal of the writ petition, are set out hereunder:3.1 The property bearing No. 58/A. Block No. 109, T.S. No. 4816, R.S. No. 41 Part, in T. Nagar Village, measuring an extent of 9 Grounds and-964 sq.ft. along with immovable properties at various places in Andhra Pradesh were acquired by the petitioner's grandfather late S.V. Ranga Rao, who died intestate on 18.07.1974 leaving behind his wife Samaria Leelavathi an...

B.K. and Vs. Commercial Tax Officer

Court: Chennai

Reported in: (2009)26VST343(Mad)

ORDERV. Ramasubramanian, J.1. The petitioner has come up with the present writ petitions challenging two orders of the respondent, one passed under Tamil Nadu General Sales Tax Act, 1959, and another passed under Central Sales Tax Act, 1956, for the assessment year 2004-05.2. Heard Mr. M. Desingu, learned Counsel for the petitioner. Mr. R. Mahadevan, learned Additional Government Pleader (T), takes notice for the respondent.3. Though the petitioner is aggrieved by an order of assessment dated January 25, 2008, which is appealable, his real grievance appears to be that his applications for revision filed under Section 55 of the Tamil Nadu General Sales Tax Act, 1959, have alio been rejected without any consideration on merits, by orders dated January 12, 2009. Thereafter, the respondent has also proceeded to issue B6 notices for attachment.4. The respondent has rejected the application under Section 55 for a revision on the ground that the revision under both the Acts is not permissible...

State of Tamil Nadu Vs. Sri Alaggar Traders

Court: Chennai

Reported in: (2010)28VST228(Mad)

ORDERK. Raviraja Pandian, J.1. The Revenue is on revision against the order of the Tribunal made in Tribunal State Appeal No. 115 of 1999 in respect of Sri Alaggar Traders, dated October 3, 2001 by formulating the following substantial question of law:Whether, on the facts and circumstances of the case, the Tribunal is legally right in affirming the order of the first appellate authority in respect of allowance of the claim of second sale exemption even when the registration number of the so-called seller belonged to some other dealer?2. The material facts for disposal of this revision are that the assessee is the dealer in iron and steel and assessee on the file of the Commercial Tax Officer, P.N. Palayam Circle, Coimbatore for the assessment year 1995-96. The assessee was originally assessed on a total and taxable turnover of Rs. 50,82,359 and Rs. Nil. The assessment was over on February 26, 1997. It appears that on February 20, 1997, the enforcement wing officers of the Commercial T...

M/S. Almonard P Ltd. Vs. Commissioner of Central. Excise, Chennai Iv

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

M/s. Almonard (P) Ltd engaged in the manufacture of industrial fan and air curtains operated under Convert Scheme. On scrutiny of the records maintained by M/s. Almonard (P) Ltd, the authorities found that it had cleared final products availing full exemption during the year 2005-06. They had not maintained separate accounts of receipt, issue and inventory of the inputs relatable to dutiable final products and exempted final products as required under Rule 6 of the Convert Credit Rules, 2004 (CCR). They also did not reverse 10% of the sale price on clearance of the exempted goods as required under Rule 6 (3)(b) of the CCR. The appellants reversed the Convert Credit relatable to the exempted goods before their clearance. The amount reversed fell short by Rs.23,836/- under basic excise duty (BED) and Rs.476/- towards education cases calculated at the rate of 10% of the value of the sale price of the exempted goods. Adjudicating the show-cause notice issued in this connection the original...

The Commissioner of Income Tax Vs. Futura Polyester Limited (Formerly ...

Court: Chennai

Reported in: [2010]186TAXMAN51(Mad)

K. Raviraja Pandian, J.1. The revenue on appeal against the order of the Income Tax Appellate Tribunal, dated 31.07.2008 passed in ITA Nos. 357 to 360/Mds/2008 n respect of the assessment years 1998-99 to 2001-02.2. The assessee is a domestic company engaged in the business of manufacture and export of polymers, plastic and polymerised products. For the assessment years 1998-99 to 2001-02, the assessee company filed return showing a loss under the head 'business'. The Assessee company offered to tax certain income computed under Section 115HA and claimed a deduction Under Section 80HHC while computing the profit Under Section 115JB. The Assessing Officer held that the assessee is not entitled to any deduction under Section 80HHC while determining the taxable income on the basis of the book profit under Section 115JA since the computation of business income under the regular provisions resulted in nil figure for each of the assessment years. The Assessing Officer found that since there ...

The Commissioner of Income Tax Iii Vs. K.G. Denim Ltd.

Court: Chennai

Reported in: [2009]180TAXMAN590(Mad)

K. Raviraja Pandian, J.1. The revenue before this Court in this appeal against the order of the Income Tax Appellate Tribunal, dated 27.08.2008 passed in ITA No. 1016/Mds/2006 in respect of the assessment year 1998-99.2. The assessee is a Public Limited Company, manufacturing Fabrics and Garments filed its return of income for the assessment year 1998-99 on 30.11.1998 admitting a total income of Rs. 1,29,70,280/- arrived at under Section 115JA of the Income Tax Act. The return was processed on 04.12.1998 and a prima-facie adjustment relating to deduction under Section 80HHC was made by the Assessing Officer. That order of assessment was questioned by the assessee before the Commissioner of Income Tax (Appeals), who by his order dated 12.06.2002 directed the Assessing Officer to re-determine the issue on the ground that prima-facie adjustment relating to deduction under Section 80HHC made by the Assessing Officer when the return is filed under Section 115JA is not correct. The Assessing...

Commissioner of Income Tax Vs. Chemplast Sanmar Limited

Court: Chennai

Reported in: [2009]317ITR429(Mad)

K. Raviraja Pandian, J.1. The revenue is on appeal against the order of the Income Tax Appellate Tribunal, Madras 'A' Bench, dated 05.08.2005 in ITA No. 414/Mds/2001 in respect of the assessment year 1997-98.2. The facts of this case are as follows: The assessee company is engaged in the manufacture of PVC resin, Caustic Soda, Chloremethenes etc. For the assessment year 1997-98, the assessee claimed a sum of Rs. 3,43,116/- as expenditure incurred towards rent/insurance/repairs in respect of guest/transit house. The Assessing Officer disallowed the same on the ground that the provisions of Section 37(A) is very specific which disallow any expenditure incurred on the maintenance of a residential accommodation in the nature of the guest house and brought the same to tax. The Commissioner of Income Tax (Appeals) allowed the appeal relying on the decision of the Income Tax Appellate Tribunal wherein it has been held that the guest house expenses with observation that embargo imposed by Sect...

The Commissioner of Income Tax Viii Vs. International Clearing and Shi ...

Court: Chennai

Reported in: [2009]182TAXMAN168(Mad)

K. Raviraja Pandian, J.1. Whether in the facts and circumstances of the case the Tribunal was right in holding that a clearing and forwarding agent is a professional firm is the question of law framed by the revenue in this appeal, which is filed against the order of the Income Tax Appellate Tribunal, dated 27.02.2003 passed in ITA No. 504(Mds)95 in respect of the assessment year 1991-92.2. The necessary facts for the disposal of the appeal is as follows:- The assessee is engaged in the business of clearing and forwarding. For the assessment year 1991-92, the assessee filed its return declaring a total income of Rs. 51,40,170/- claiming its status as a professional firm. The Assessing Officer held that clearing and forwarding activities is not a profession, but a business, and brought the assessee's income to tax accordingly. The assessee filed an appeal to the Commissioner of Income Tax (Appeals), who allowed the appeal following the order of the Income Tax Appellate Tribunal in the a...

S. Vijaya Kumar Vs. Metropolitan Transport Corporation (Chennai) Limit ...

Court: Chennai

Reported in: [2009(121)FLR1167]

ORDERD. Hariparanthaman, J.1. The petitioner is a Conductor in the respondent - Corporation and he has been working from the year 1981 onwards. He had put in 26 (twenty-six) years of service. While he was on duty on 04.06.2007 in route No. D70, plying from Ambattur to Velacherry, he suffered severe heart pain and immediately he was taken to the Appasami Hospital at Velacherry. Thereafter, he took treatment as in-patient at Deepam Hospital, Tambaram. Later, the respondents referred him to Vijaya Hospital, where he underwent by-pass surgery and there he was treated as in-patient from 12.06.2007 to 26.06.2007. The respondents paid him a sum of Rs. 1,00,000/- (Rupees One lakh only) for the by-pass surgery under the Health Scheme. After taking complete rest for three months, he joined duty on 20.09.2007. The petitioner was given light duty from the date of his re-joining i.e. From 20.09.2007, based on the Medical Certificate issued by the Doctor, who performed the by-pass surgery. However, ...

Commissioner of Income-tax Vs. Ramco Industries Ltd.

Court: Chennai

Reported in: [2009]316ITR434(Mad); [2009]184TAXMAN457(Mad)

K. Raviraja Pandian, J.1. The Revenue on appeal against the order of the Income-tax Appellate Tribunal, dated October 7, 2005, passed in ITA Nos. 950, 951, 1044, 1128/Mds/2000 in respect of the assessment years 1995-96 and 1996-97.2. For the assessment years 1995-96 and 1996-97, the assessee filed its return of income. The Assessing Officer, inter alia, disallowed the rent paid for guest house under Section 37(4); expenditure on sieve cylinder and motor and templates as capital expenditure. The Assessing Officer also held that sales tax and excise duty elements are to be included in the total turnover for the purpose of calculation of deduction under Section 80HHC. On appeal, the Commissioner of Income-tax (Appeals) confirmed the disallowance on guest house expenditure, upheld the action of the Assessing Officer on the issue of inclusion of sales tax and excise duty in the total turnover for the purpose of Section 80HHC, and decided the issue regarding replacement of machinery and temp...