COCA-COLA INDIA (P.) LTD. Vs. ASSISTANT REGISTRAR

JUDGEMENT

(1.) Rule. The respondents waive service. By consent, Rule made returnable forthwith.

(2.) This writ petition under Art. 226 of the Constitution of India is directed against the order passed by Tribunal, Bench at Pune, on 6th Dec, 2013 in a miscellaneous application styled as Misc. Appln. No. 150/Pn/2010 arising out of I.T.A. Nos. 1258/Pn/2003, 182 and 610/Pn/2004, 256 and 144/Pn/2007, 1103/Pn/2005 and 896/Pn/2008. The assessment years in question are 1998-99 to 2004-05.

(3.) The few facts which are referred for the purpose of this writ petition are that the petitioner before us is a company incorporated under the Companies Act, 1956. It has its registered office at the address mentioned in the cause title of this writ petition. The petitioner had approached the Tribunal against the order passed by the CIT(A). The assessment years in question were as noted above. The case of the petitioner is in relation to allowance of service charges including travelling expenses. The factual position regarding this claim for the assessment years noted above is on the record of the CIT(A) during the course of a challenge by the petitioner-assessee to an order passed by the AO on 30th March, 2001. The grievance was that the AO had erroneously refused to grant the claim of the assessee. Before the CIT(A), initially the documents in relation to service charges were filed but the CIT(A) remanded the matter to the AO and called for a report. The report after remand was received by the CIT(A). He, therefore, proceeded to decide the matter and passed an order on 14th Aug., 2003. He, in that order, has held that the disallowance on account of service charges including travelling expenses needs to be enhanced to 25 per cent. The petitioner-assessee's appeal and particularly ground No. 2 therein was decided against it and with the enhancement as made.