CIT Vs. ADYAR GATE HOTEL LTD

JUDGEMENT

(1.) THE above tax case appeal is directed against the 1 order of the Income Tax Appellate Tribunal dated June 27, 2005, in I. T. A. No. 725/Mds/1999 for the assessment year 1994 -95.

(2.) THE brief facts are as follows :

(3.) AGGRIEVED by the order of the assessing officer, the assessee preferred an appeal before the Commissioner (Appeals), who upheld the order of the assessing officer with regard to the inclusion of sales tax, luxury tax and expenditure tax in the total income following the decision in the case of Sriram Transport Finance Co. Ltd. v. Asst. CIT (1997) 63 ITD 336 (Mad). With regard to the issue of refund of expenditure tax, the Commissioner (Appeals) directed the assessing officer to verify the figures given by the assessee and the actual date of refund and tax it in the relevant assessment year.