TMI Blog2020 (11) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... er? - HELD THAT:- Substantial Question of Law No.4 is concerned, the same has to be answered against the assessee in the light of the decision of the Hon'ble Supreme Court of India in the case of Union of India and others Vs. Exide Industries Ltd and another [supra] - Accordingly, the same is answered against the assessee. Substantial Question of Law Nos.1 to 3, we find that no material was placed by the assessee before the Tribunal to show that the assessee had succeeded in the Writ Petition filed by them before the High Court of Kerala, wherein according to the assessee, there is an observation that it is not theft of energy, but a case of excess consumption. Assessee submitted that though the assessee succeeded before the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2014 for the Assessment Year 2004-05. 2. The assessee has re-framed the following Substantial Questions of Law as follows: 1. Whether the Tribunal was right in law in holding that the Provision made by the Assessee towards demand raised by Kerala State Electricity Board towards alleged theft of power, (Which was subsequently set aside by the Kerala High Court) is not an allowable expenditure in terms of Explanation to Section 37(1) of the IT Act? 2. Whether the claim for provision for demand raised by KSEB is disallowable under Explanation to Section 37 when the Kerala High Court has dismissed the case of KSEB and has held that there was no theft of power? 3. Whether the Tribunal was right in law in holding that the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no scrap of paper placed before this Court either as an averment in the Memorandum of Grounds of appeal or a document in the typed set of papers. There is no mention about any order passed by the High Court of Kerala in favour of the assessee in the Memorandum of Grounds of appeal. However, we do not wish to place the assessee in a disadvantageous position, because no person should be put to prejudice on account of a Court order. 6. Therefore, this Court is inclined to grant liberty to the assessee to move the Tribunal by way of Miscellaneous Petition, raising all contentions and if such Miscellaneous Petition is filed, the Tribunal shall entertain the same without reference to limitation. 7. In the result, the Tax Case App ..... X X X X Extracts X X X X X X X X Extracts X X X X
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