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Amco Batteries Ltd. Vs. Commissioner of Income-tax - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtKarnataka High Court
Decided On
Case NumberIncome-tax Reference Case No. 51 of 1979
Judge
Reported in[1989]177ITR537(KAR); [1989]177ITR537(Karn)
ActsCompanies (Profits) Surtax Act, 1964; Income Tax Act
AppellantAmco Batteries Ltd.
RespondentCommissioner of Income-tax
Appellant AdvocateG. Sarangan, Adv.
Respondent AdvocateK. Srinivasan and ;H. Raghavendra Rao, Advs.
Excerpt:
.....[s. abdul nazeer, j] writ jurisdiction discretionary power decision making process judicial review held, if the decision is vitiated by mala fides, unreasonableness and arbitrariness, the court must exercise its discretionary power under article 226 of the constitution of india. the said power under article 226 shall be exercised with the great caution and also in furtherance of public interest and not merely on the making out of a legal point. on facts, held, it is clear from the undisputed facts that the leasing of the factory on lease, rehabilitated, operate and transfer scheme is in the interest of the farmers, workers and employees, financial institutions and the state government and also in the public interest. the state government has taken a decision, keeping in view.....s.r. rajasekhara murthy, j. 1. the income-tax appellate tribunal, bangalore bench, has referred the following question for the opinion of the court: 'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the surtax paid is not an allowable deduction in computing the total income under the income-tax act ?' 2. in view of the decision of this court in i.t.r.c. nos. 109 and 110 of 1979 [cit v. international instruments (p.) ltd. : [1983]144itr936(kar) disposed of on 14-9-1983, the question is answered in the affirmative and against the assessee.
Judgment:

S.R. Rajasekhara Murthy, J.

1. The Income-tax Appellate Tribunal, Bangalore Bench, has referred the following question for the opinion of the court:

'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the surtax paid is not an allowable deduction in computing the total income under the Income-tax Act ?'

2. In view of the decision of this court in I.T.R.C. Nos. 109 and 110 of 1979 [CIT v. International Instruments (P.) Ltd. : [1983]144ITR936(KAR) disposed of on 14-9-1983, the question is answered in the affirmative and against the assessee.


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