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Kerala HC Gives Fresh Hearing Despite 588-Day Delay, Orders Rs. 3 Lakh Cost
Case Law Details
- Case Name
- Sea Castle An Ayurvedic And Leisure Hotel Vs ITO (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All High Courts, Kerala High Court
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Sea Castle An Ayurvedic And Leisure Hotel Vs ITO (Kerala High Court)
Appeal Dismissed for 588-Day Delay Gets Fresh Life – Assessee to Pay Rs.3 Lakh Cost- Technicalities Cannot Defeat Merits -Natural Justice Prevails
The appellant, Sea Castle an Ayurvedic & Leisure Hotel, challenged the orders of CIT(A) & ITAT which had dismissed its appeals relating to AYs 2010-11, 2011-12 & 2012-13. The dispute concerned disallowance of interest & bank charges claimed on loans from Kerala Financial Corporation. AO held that deduction u/s 43B was not allowable since the interest was unpaid ev...
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