ACIT 18(2), MUMBAI vs. KAMINI ENTERPRISES, MUMBAI

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ITA 4027/MUM/2017Status: DisposedITAT Mumbai21 November 2019AY 2012-1315 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee failed to discharge the onus of proving the primary conditions for Section 10AA deduction. The CIT(A)'s decision to grant relief without further inquiry was also found to be incorrect.

What were the facts?

The assessee claimed a deduction under Section 10AA for manufacturing activities in an SEZ. The Assessing Officer (AO) denied this deduction, finding that the assessee failed to prove any manufacturing activity due to suspicious transaction patterns and extremely short processing times.

What were the issues?

Whether the assessee carried out genuine manufacturing activities in the SEZ to be eligible for deduction under Section 10AA, and whether the CIT(A) properly adjudicated the appeal.

Which sections of the Income-tax Act were involved?

Section 10AA

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Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: HON’BLE SHRI PAWAN SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Reepal G. Tralshawala- Ld. AR
For Respondent: Shri B. Srinivas - Ld.CIT-DR

आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकरअपीलीयअिधकरण, मुंबई / ITAT, Mumbai.

Sr. No. Details Date Initials Designation 1 Draft dictation sheets are attached Directly Typed Sr.PS/PS on Computer / Laptop/ 2 Draft dictated on Sr.PS/PS 3 Draft Placed before author Sr.PS/PS 4 Draft proposed & placed before the Second Member JM/AM 5 Draft discussed/approved by Second Member JM/AM 6 Approved Draft comes to the Sr.PS/PS Sr.PS/PS 7 Order pronouncement on Sr.PS/PS 8 File sent to the Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head clerk 10 Date on which file goes to the AR 11 Date of Dispatch of order

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