BHARUCH ENVIRO INFRASTRUCTURE LIMITED,,ANKLESHWAR vs. THE DY.CIT,BHARUCH CIRCLE,, BHARUCH

ITA 1935/AHD/2015Status: DisposedITAT Surat24 April 2023AY 2009-10Bench: SHRI PAWAN SINGH (Judicial Member), DR. ARJUN LAL SAINI (Accountant Member)41 pages
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What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were valid in some instances, while in others, they were not. It also ruled on the eligibility for deduction under Section 80-IA for various projects, allowing some claims and disallowing others based on the specific facts and prior rulings.

What were the facts?

The assessee company, Bharuch Enviro Infrastructure Ltd., filed appeals against the CIT(A)'s orders concerning reassessment proceedings and disallowances for multiple assessment years. The appeals involved common grounds related to the validity of reopening assessments and deductions under Section 80-IA.

What were the issues?

The key issues were the validity of reopening assessments after a significant period and the eligibility of different infrastructure projects for deduction under Section 80-IA.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 80-IA,Section 115JB,Section 234B,Section 234C,Section 234D

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IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 500 to 504 & 1935/Ahd/2015 (Assessment Years 2007-08 to 2011-12) (Virtual hearing) Bharuch Enviro Infrastructure D.C.I.T./Addl. C.I.T. Limited, Bharuch Circle, Vs. 117/118, GIDC Estate, Bharuch. Ankleshwar, Gujarat. PAN No. AAACB 8075 F Appellant/ assessee Respondent/ revenue

Assessee represented by Shri Saurabh Soparkar, Senior Advocate with Ms. Urvashi Shodhan, Advocate. Department represented by Shri Ashok B. Koli, CIT-DR with Shri Vinod Kumar, Sr. DR. Date of hearing 10/04/2023 Date of pronouncement 24/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, J.M.

1.

This set of six appeals by the common assessee are directed against the separate orders of learned Commissioner of Income Tax (Appeals)-VI, Baroda (in short, the ld. CIT(A) dated 10/11/2014 and 25/03/2015 for the Assessment years (AY) 2007-08 to 2011-12 respectively. In all these appeals, the assessee has raised certain common grounds of appeal. Facts in all these years are almost similar, except variation of disallowances/additions, therefore, with th

The order continues below.

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