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C.T.T. Meerut v. M/S District Cooperative Federation - INCOME TAX REFERENCE No. 129 of 1988 [2004] RD-AH 1740 (17 December 2004)


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Court No.37

Income Tax Reference No.129 of 1988

Commissioner of  Income-tax, Meerut   Vs.   M/s.District Cooperative Federation, Bulandshahar.

Hon'ble R.K. Agrawal, J

Hon'ble P.Krishna, J

The Income Tax Appellate Tribunal, Delhi has referred the following two questions of law under section 256 (1) of the Income Tax Act 1961 (hereinafter referred to as the Act) for opinion to this Court:-

"Whether on facts and in the circumstances of the case, the Tribunal was correct in holding that the income from cold storage was income from letting of ware-house, so exempt under sec. 80 P (2) (e) of the Income-tax Act, 1961?"

Briefly stated the facts giving rise to the present reference are as follows:-

The reference relates to the assessment year  1980-81.

We have heard Shri A.N. Mahajan, the learned standing counsel for the Revenue.  Shri Vikram Gulati has filed his appearance on behalf of the respondent assessee. We find that in identical question of law came up for assessment year 1979-80 in I.T.R. No.115 of 1985 Commissioner of Income-tax  vs. M/s. District Cooperative Federation, Bulandshahar decided and this  Court vide judgment and order  dated 25th September, 2004 has held that the income of the assessee cooperative society from a cold storage was rightly exempt under the provisions of 80 P (2) (e) of the Income-tax Act, 1961.

Respectfully following the aforesaid decision we answer the question of law   referred to us in affirmative i.e. in favour of the assessed and against the Revenue. However, there shall be no order as to costs.




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