TMI Blog2018 (4) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... e found fault with for having imposed the impugned condition. The writ petition, is liable to be dismissed - having regard to the financial hardship pleaded by the petitioner, the time fixed for payment of 20% of the amount in terms of Ext.P9 order is enlarged for a further period of six weeks from today. - W. P. (C) No.10173 of 2018 - - - Dated:- 13-4-2018 - MR. P. B. SURESH KUMAR, J. For The Petitioner : Sri.Anil D. Nair Sri.R.Sreejith Sri.P.Jinish Paul Kum.Mekhala M.Benny Smt.Mary Jossy Sri.Achyut K Padmaraj For The Respondent : Smt.Thushara James And Sri.Christopher Abraham, Income Tax Department JUDGMENT Petitioner is an assessee under the Income Tax Act ('the Act') on the rolls of the first respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in disallowing the deductions made on the aforesaid heads. It is on that basis, the petitioner has challenged Ext.P3 order in appeal. The question whether the levies referred to in Ext.P3 order are exclusive levies on the assessee by the State Government is a question to be considered by the appellate authority at the time of final disposal of the appeal. It is taking the said view, the appellate authority granted a conditional stay to the petitioner. The question arises for consideration is whether the appellate authority is justified in imposing the said condition while granting the stay sought by the petitioner. 4. It is conceded by the petitioner in Ext.P2 objection preferred before the assessing officer to the notice issued to them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vies on the petitioner by the State Government. 5. Coming to the remaining deductions which are disallowed in terms of Ext.P3 order, the specific case of the petitioner is that the same are levies applicable to others as well. For instance, as far as the shop rental is concerned, it is the case of the petitioner that retail sale of foreign liquour in the State is not being carried on exclusively by the petitioner, but also by the Kerala State Co-operative Consumer Federation Limited also. Section 40(a) (iib) of the Act reads thus: 40.Notwithstanding anything to the contrary in Sections 30 to 38, the following amounts shall not be deducted in computing the income chargeable under the head Profits and gains of business or professio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said provision is not to be determined with reference to the issue as to whether anybody else is also being levied the same fee or charge, but it has to be determined having regard to the object of the provision. Looking at the facts in the above perspective, I have no doubt in my mind that two views are possible in the matter and the appellate authority cannot therefore be found fault with for having imposed the impugned condition. The writ petition, in the circumstances, is liable to be dismissed and I do so. However, having regard to the financial hardship pleaded by the petitioner, the time fixed for payment of 20% of the amount in terms of Ext.P9 order is enlarged for a further period of six weeks from today. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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