EFFICIENT ILLUMINATION PRIVATE LIMITED ,MUMBAI vs. ITO WARD 1(1), MUMBAI

Q: Which sections of the Income-tax Act were involved?

Section 80IA(4)(i), Section 143(3), Section 143(3A), Section 143(3B), Section 250

ITA 5048/MUM/2025Status: DisposedITAT Mumbai05 March 2026AY 2018-1913 pages

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the project, involving the design, financing, implementation, operation, and maintenance of street lighting systems, formed an integral part of road and highway projects. Consequently, it qualified as an 'infrastructure facility' under Section 80IA(4)(i).

What were the facts?

The assessee claimed a deduction under Section 80IA(4)(i) for developing an energy-efficient public LED street lighting project in Jaipur. The Assessing Officer and CIT(A) disallowed this claim, stating the project was not an infrastructure facility.

What were the issues?

Whether the development and maintenance of an energy-efficient public LED street lighting system qualifies as 'infrastructure facility' for deduction under Section 80IA(4)(i).

Which sections of the Income-tax Act were involved?

Section 80IA(4)(i),Section 143(3),Section 143(3A),Section 143(3B),Section 250

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ITA No.5048/Mum/2025 (Assessment year: 2018-19) Efficient Illumination Pvt. Ltd. vs The Income Tax Officer, Ward- 101 SMC Square, L.B.S. Marg 1(1), Mumbai Khopat, Thane-400601 Ashar IT Park, Wagle Estate, Thane PAN: AADCE8076E Mumbai 400604 APPELLANT RESPONDENT Assessee by : Shri Neelkanth Khandelwal, Advocate Respondent by : Shri Ritesh Misra (CIT DR)

Date of hearing : 27/01/2026 Date of pronouncement : 05/03/2026 ORDER Per: Anikesh Banerjee (JM): The instant appeal of the assessee filed against the order of the NFAC, Delhi [for brevity 'the Id. CIT(A)], order passed under section 250 of the Income Tax Act 1961 (for brevity 'the Act') for assessment year 2018-19, date of order 04.07.2025. The impugned order emanated from the order of the National e- Assessment Centre, Delhi (for brevity the ‘Ld. AO') order passed under section 143(3) r.w.s. 143(3A) and 143(3B) of the Act date of order 26.03.2021. 2. The assessee has taken following grounds: “The Commissioner of Income-tax (Appeals) at the National Faceless Appeal Centre

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →