9911796707
TMI Blog2014 (3) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... Mahajan,R. K. Upadhyaya For the Respondent : R. S. Agrawal ORDER This Income Tax Appeal relates to the Assessment Year 1997-98. Heard Shri R.K. Upadhyaya, learned counsel for the appellants and Shri R.S.Agrawal for the assessee. Shri R.K. Upadhyaya, learned counsel for the appellants submits that the certified copy of the Assessment Order dated 12/8/2005 has been filed today, hence thedefec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the appellants submits that the issue raised in this appeal is fully covered by the judgment of the Apex Court in Britannia Industries Ltd. Vs. Commissioner of Income-Tax And Another,(2005) 278 ITR 546. In the present case, the Assessing Officer has disallowed the expenses of Rs.1,15,000/- under the head "Guest House Expenses". The Appellate Authority has deleted the said expenses of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 70, is specific and provides that notwithstanding anything contained in sub-section (1) and sub-section (3) no allowance shall be made in respect of any expenditure incurred by the assessee after 28th February, 1970, on the maintenance of any residential accommodation in the nature of a guest house and no allowance shall be made in respect of depreciation of any building used as a guest-house or d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to be a guest-house. In our view, the intention of the Legislature appears to be clear and unambiguous and was intended to exclude the expenses towards rents, repairs and also maintenance of premises/accommodation used for the purposes of a guest-house of the nature indicated in sub-section (4) of Section 37. When the language of a statue is clear and unambiguous, the courts are to interpret th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 37. The clarification introduced by way of sub-section (5) to section 37 was also not considered in the said case." In view of the law laid down by the Apex Court in the case of Britannia Industries Ltd. (supra), we are of the view that both the Appellate Authority and the Tribunal committed error in deleting the order of the Assessing Officer who had disallowed the expenses of "Guest House Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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