Asstt. CIT v. Pratibha Industries Ltd.

141 ITD 151Income Tax Appellate Tribunal2013#1781 most cited

What is Asstt. CIT v. Pratibha Industries Ltd. authority for?

Where an assessee invests its own funds in an infrastructure development project, it is presumed to be acting as a developer, not merely a contractor, making it eligible for deduction under section 80-IA(4).

64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Asstt. CIT v. Pratibha Industries Ltd. · 141 ITD 151 · 28 Taxmann.com 246 · section 80-IA(4) · infrastructure facility · developer vs contractor · own funds investment

Also reported as

28 Taxmann.com 246

Sections most often in play

Section 143(3)Section 132Section 133ASection 139(1)Section 153ASection 68Section 115BBESection 131

Issues it is cited on

section 80ia(13)section 80ia(4)(i)section 80iabsection 80lasection 86section 80ib(4)section 8osection 80lsection 80ia(1)section 80ia(4)infrastructure facilitysection 167b

Judgments citing Asstt. CIT v. Pratibha Industries Ltd.

M/S- Sbep-Gril(Joint Venture), Jharsuguda vs. Principal CIT, Sambalpur

In the result, appeal of the assessee in ITA No

ITA 194/CTK/2019[2014-15]Status: DisposedITAT Cuttack15 Dec 2021AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…

M/S- Rawat Balaji (Joint Venture), Jharsuguda vs. Prilncipal, CIT, Sambalpur

In the result, appeal of the assessee in ITA No

ITA 193/CTK/2019[204-15]Status: DisposedITAT Cuttack15 Dec 2021

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…

M/S vs. S Metal P. Ltd., Mumbai

In the result the appeal of the assessee is allowed

ITA 83/MUM/2021[2014-15]Status: DisposedITAT Mumbai07 Jun 2021AY 2014-15

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Years: 2014-15

For Appellant: Shri Gaurav Kabra, A.RFor Respondent: Shri Purushottam Tripuri, D.R
Section 132Section 143(3)Section 14ASection 153ASection 263Section 80H

…any, had thus in the backdrop of the order of the 'Special Bench' of the Tribunal in case of All Cargo Global Logistics Ltd. v. Dy. CIT [2012] 137 ITD 287/23 taxmann.com 103 (Mum.) and order of Tribunal in case of Asstt. CIT v. Pratibha Industries Ltd. [2013] 141 ITD 151/28 taxmann.com 246 (Mum.) as were available at the time of the assessment proceedings and were specifically relied upon by the assessee before him, rightly refrained from making any addition in the hands of the assessee. The aforesaid view of the Tribunal that in case of an unabated assessment no addition in the absence of any incriminating mater…

ACIT, Central Circle-3(3), Kolkata vs. M/S. Prakash Ply Centre Pvt. Ltd., Kolkata

In the result, appeal of assessee is assessee is allowed”

ITA 1314/KOL/2017[2012-13]Status: DisposedITAT Kolkata18 Sept 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

…t about the allowability or otherwise of such deduction under sect ion 80IB. This fact has been fairly admitted by Id. D.R. during the course of proceedings before us as well. The Mumbai Bench of the Tribunal in the case of ACIT vs. Pratibha Industries (2013) 141 ITD 151 (Mum.) has held, inter alia, that having done original assessment u/s 143(3), if no incriminating material is found during the course of search, then it is permissible to make any addition in the assessment under section 153A pursuant to search action. The Special Bench of the Tribunal in the case of All Cargo Global Logistics Limited vs. DCIT (2…

ACIT, Central Circle-3(3), Kolkata vs. M/S. Prakash Ply Centre Pvt. Ltd., Kolkata

In the result, appeal of assessee is assessee is allowed”

ITA 1313/KOL/2017[2011-12]Status: DisposedITAT Kolkata18 Sept 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Sainiit(Ss)A No.24-25/Kol/2017 &

Section 153ASection 153CSection 153c

…t about the allowability or otherwise of such deduction under sect ion 80IB. This fact has been fairly admitted by Id. D.R. during the course of proceedings before us as well. The Mumbai Bench of the Tribunal in the case of ACIT vs. Pratibha Industries (2013) 141 ITD 151 (Mum.) has held, inter alia, that having done original assessment u/s 143(3), if no incriminating material is found during the course of search, then it is permissible to make any addition in the assessment under section 153A pursuant to search action. The Special Bench of the Tribunal in the case of All Cargo Global Logistics Limited vs. DCIT (2…

DCIT Cen Cir 1(1), Mumbai vs. Arunkumar R Mehta, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2477/MUM/2018[2007-08]Status: DisposedITAT Mumbai06 Sept 2019AY 2007-08

Bench: Shri G. Manjunatha & Shri Ram Lal Negidcit, Central Circle-1(1) Vs. Arun Kumar R. Mehta Room No.903, 9Th Floor 1608, Prasad Chamber Old Cgo(Annexe) Behind Tbz, Opera House M.K.Road Mumbai-400 004 Mumbai-400 020 Pan/Gir No.Aabpm3327M Appellant) .. Respondent)

Section 132Section 143(3)Section 153ASection 69A

…ection 143(1) and section 143(3) for determining the scope of the proceedings under section 153A. However, the said question arose specifically for the consideration of Mumbai Bench of this Tribunal in the case of Asstt. CIT v. Pratibha Industries Ltd. [2013] 141 ITD 151/[2012] 28 taxmann.com 246 and the Tribunal held that the only logical conclusion which could be traced out by harmonizing the legislative intendment and the judicial decision was that where the assessments had already become final prior to the date of search, the total income has to be determined under 9 Arun Kumar R. Mehta section 153A by clubb…

Shri Mahesh D. Gupta, Nagpur vs. ACIT-Central-Circle-2(3), Nagpur

In the result, the appeal of the assessee is allowed

ITA 183/NAG/2014[2004-05]Status: DisposedITAT Nagpur29 Mar 2019AY 2004-05
For Appellant: Shri Rajesh Loya, AdvFor Respondent: Shri U. U. Kasar, Jt.CIT
Section 131Section 139Section 143(1)Section 143(2)Section 143(3)Section 148Section 153A

…Jain (2016) 384 ITR 543 (Del.) • CIT Vs. MGF Automobile Ltd. (Del.) • Krishna Kumar Singhania vs. DCIT (2017) 88 taxmann.com 259 (Kol. Trib) • CIT (Central) vs. Murli Agro Products Ltd.[2014] 49 taxmann.com 172 (Bom.) • CIT Vs. Pratibha Industries Ltd.[2013] 141 ITD 151 • CIT Vs. Lancy Constructions [2016] 383 ITR 168 • CIT Vs. Anupkumar Bhatia (2013) 352 ITR 493 (Del.) • Jai Steel India Jodhpur Vs. ACIT (2013) Tax Pub. (DT) 1647 (Raj.) (3) The copy statement of assessee recorded u/s 131 on 11-09- 2009 relied upon by AO and reproduced in assessment order was not 5 provided to the assessee inspite of repeated req…

Deputy Commissioner of Income Tax Central Circle-3(4), Mumbai vs. Patel Engineering Ltd, Mumbai

ITA 5269/MUM/2017[2013-14]Status: DisposedITAT Mumbai14 Feb 2018AY 2013-14

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am Patel Engineering Ltd. The Dy. Commissioner Of Sv Road, Patel Estate, Income Tax, Cc-3(4),Room Jogeshwari (W), No. 1915, 19Th Floor Air Vs. Mumbai-400102 India Building, Nariman Point, Mumbai-400 021 Appellant .. Respondent Pan No. Aaacp2567L The Dy. Commissioner Of Patel Engineering Ltd. Income Tax, Cc-3(4),Room Sv Road, Patel Estate, No. 1915, 19Th Floor Air India Vs. Jogeshwari (W), Building, Nariman Point, Mumbai-400102 Mumbai-400 021 Appellant .. Respondent

For Appellant: Mayur Kisnadwala, ARFor Respondent: HN Singh, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND G. MANJUNATHA, AM Patel Engineering Ltd. The Dy. Commissioner of SV Road, Patel Estate, Income Tax, CC-3(4),Room Jogeshwari (W), No. 1915, 19th Floor Air Vs. Mumbai-400102 India Building, Nariman Point, Mumbai-400 021 Appellant .. Respondent PAN No. AAACP2567L The Dy. Commissioner of Patel Engineering Ltd. Income Tax, CC-3(4),Room SV Road, Patel Estate, No. 1915, 19th Floor Air India Vs. Jogeshwari (W), Building, Nariman Point, Mumbai-400102 Mumbai-400 021 Appellant .. Respondent Assessee by : Mayur Kisnadwala, AR Revenue by…

Patel Engineering Ltd, Mumbai vs. Deputy Commissioner of Income Tax Central Circle-3(4), Mumbai

ITA 4992/MUM/2017[2013-14]Status: DisposedITAT Mumbai14 Feb 2018AY 2013-14

Bench: Sri Mahavir Singh, Jm & G. Manjunatha, Am Patel Engineering Ltd. The Dy. Commissioner Of Sv Road, Patel Estate, Income Tax, Cc-3(4),Room Jogeshwari (W), No. 1915, 19Th Floor Air Vs. Mumbai-400102 India Building, Nariman Point, Mumbai-400 021 Appellant .. Respondent Pan No. Aaacp2567L The Dy. Commissioner Of Patel Engineering Ltd. Income Tax, Cc-3(4),Room Sv Road, Patel Estate, No. 1915, 19Th Floor Air India Vs. Jogeshwari (W), Building, Nariman Point, Mumbai-400102 Mumbai-400 021 Appellant .. Respondent

For Appellant: Mayur Kisnadwala, ARFor Respondent: HN Singh, CIT DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND G. MANJUNATHA, AM Patel Engineering Ltd. The Dy. Commissioner of SV Road, Patel Estate, Income Tax, CC-3(4),Room Jogeshwari (W), No. 1915, 19th Floor Air Vs. Mumbai-400102 India Building, Nariman Point, Mumbai-400 021 Appellant .. Respondent PAN No. AAACP2567L The Dy. Commissioner of Patel Engineering Ltd. Income Tax, CC-3(4),Room SV Road, Patel Estate, No. 1915, 19th Floor Air India Vs. Jogeshwari (W), Building, Nariman Point, Mumbai-400102 Mumbai-400 021 Appellant .. Respondent Assessee by : Mayur Kisnadwala, AR Revenue by…

Asst CIT 25(2), Mumbai vs. Pratiksha Shah, Mumbai

The appeals of the Revenue are dismissed

ITA 3479/MUM/2014[2006-07]Status: DisposedITAT Mumbai03 Oct 2017AY 2006-07

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(1)Section 143(2)Section 153ASection 271(1)(c)

…r section 143(3)/153C shall be "income assessed originally + zero = income assessed now". In any case, since the assessment has been finalized, 2nd proviso, regarding abatement of proceedings, shall not be there as there is nothing which is pending". (IV) (141 ITD 151) made an elaborate discussion by explaining the scope of the provision (Page no 312-354 of the Paper Book) and held as under:- "50. We find there is complete disharmony in the circumstance, because, the Act allows six assessments years to be open vide section 153A for being assessed or reassessed to ascertain total income, therefore, the AO is…

ACIT 25(2), Mumbai vs. Pratiksha B Shah, Mumbai

The appeals of the Revenue are dismissed

ITA 4655/MUM/2012[2005-06]Status: DisposedITAT Mumbai03 Oct 2017AY 2005-06

Bench: Shri Joginder Singh & Shri N.K. Pradhan

Section 132Section 132(1)Section 143(2)Section 153ASection 271(1)(c)

…r section 143(3)/153C shall be "income assessed originally + zero = income assessed now". In any case, since the assessment has been finalized, 2nd proviso, regarding abatement of proceedings, shall not be there as there is nothing which is pending". (IV) (141 ITD 151) made an elaborate discussion by explaining the scope of the provision (Page no 312-354 of the Paper Book) and held as under:- "50. We find there is complete disharmony in the circumstance, because, the Act allows six assessments years to be open vide section 153A for being assessed or reassessed to ascertain total income, therefore, the AO is…

J.N Investment & Trading Co. P.Ltd, Mumbai vs. Pr CIT 2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2373/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…ITAT, Mumbai:- (i) CIT Vs. Murli Agro Product (ITA No. 36 of 2009) (Bom) (ii) CIT Vs. All Cargo Global Logistics Ltd. 374 ITR 645 (Bom) (iii) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (SB) (Mum). (iv) ACIT Vs. Pratibha Industries Ltd. (2013) 141 ITD 151 (Mum). 7. The Principal CIT after deliberating on the aforesaid contentions of the assessee, though did not deny the factual position that no incriminating material was found during the course of the Search & P a g e | 7 ITA Nos. 2370 to 2373/Mum/2017 Wind World India Infrastructure Pvt. Ltd., Wind World Wind Resources Development Private Limite…

Wind World Wind Resources Development P. Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2372/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Sept 2017AY 2012-13

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…ITAT, Mumbai:- (i) CIT Vs. Murli Agro Product (ITA No. 36 of 2009) (Bom) (ii) CIT Vs. All Cargo Global Logistics Ltd. 374 ITR 645 (Bom) (iii) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (SB) (Mum). (iv) ACIT Vs. Pratibha Industries Ltd. (2013) 141 ITD 151 (Mum). 7. The Principal CIT after deliberating on the aforesaid contentions of the assessee, though did not deny the factual position that no incriminating material was found during the course of the Search & P a g e | 7 ITA Nos. 2370 to 2373/Mum/2017 Wind World India Infrastructure Pvt. Ltd., Wind World Wind Resources Development Private Limite…

Wind World Wind Resources Development P. Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2371/MUM/2017[2011-12]Status: DisposedITAT Mumbai27 Sept 2017AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…ITAT, Mumbai:- (i) CIT Vs. Murli Agro Product (ITA No. 36 of 2009) (Bom) (ii) CIT Vs. All Cargo Global Logistics Ltd. 374 ITR 645 (Bom) (iii) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (SB) (Mum). (iv) ACIT Vs. Pratibha Industries Ltd. (2013) 141 ITD 151 (Mum). 7. The Principal CIT after deliberating on the aforesaid contentions of the assessee, though did not deny the factual position that no incriminating material was found during the course of the Search & P a g e | 7 ITA Nos. 2370 to 2373/Mum/2017 Wind World India Infrastructure Pvt. Ltd., Wind World Wind Resources Development Private Limite…

Wind World India Infrastructure P.Ltd, Mumbai vs. Pr CIT -2, Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 2370/MUM/2017[2007-08]Status: DisposedITAT Mumbai27 Sept 2017AY 2007-08

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No(S).2370/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2007-08) Wind World India Infrastructure Pvt. Ltd. Principal Cit(C)-2, बिधम/ A-9, Enercon Tower, Veera Desai Road, Veera Mumbai Vs. Industrial Estate, Andheri (W), Mumbai-400053 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aabce5226C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

Section 143(3)Section 153ASection 263

…ITAT, Mumbai:- (i) CIT Vs. Murli Agro Product (ITA No. 36 of 2009) (Bom) (ii) CIT Vs. All Cargo Global Logistics Ltd. 374 ITR 645 (Bom) (iii) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287 (SB) (Mum). (iv) ACIT Vs. Pratibha Industries Ltd. (2013) 141 ITD 151 (Mum). 7. The Principal CIT after deliberating on the aforesaid contentions of the assessee, though did not deny the factual position that no incriminating material was found during the course of the Search & P a g e | 7 ITA Nos. 2370 to 2373/Mum/2017 Wind World India Infrastructure Pvt. Ltd., Wind World Wind Resources Development Private Limite…

Alok Bhartia, Bangalore vs. Deputy Commissioner of Income-Tax, Bangalore

In the result, both the appeals of the assessee are dismissed

ITA 855/BANG/2016[2007-2008]Status: DisposedITAT Bangalore05 May 2017AY 2007-2008

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri H.N.Khincha, CAFor Respondent: Shri Sanjay Kumar, CIT DR
Section 132Section 132(4)Section 153A

…& 856(B)2016 completed u/s 143(1) and sec.143(3) for determining the scope of the proceedings u/s153A. However, the said question arose specifically for the consideration of Mumbai Bench of this Tribunal in the case of ACIT Vs Prathiba Industries reported in 141 ITD 151 and after referring to the discussions made by the Hon’ble Delhi High Court in this context in the case of Anil Kumar Bhatia (Supra) , the Tribunal held that the only logical conclusion which could be traced out by harmonizing the legislative intendment and the judicial decision was that where the assessments ad already become final prior to the…

DCIT CC 3(4) Cen RG 3, Mumbai vs. Patel Engineering Ltd, Mumbai

In the result, appeal of the Revenue is dismissed and the cross objection of the Assessee is allowed in part in terms indicated herein above

ITA 3643/MUM/2015[2005-06]Status: DisposedITAT Mumbai27 Apr 2017AY 2005-06

Bench: Shri C.N. Prasad & Shri Ashwani Taneja

For Appellant: Shri Mayur KisnadwalaFor Respondent: Smt Vidisha Kalra
Section 143(3)Section 801A(4)Section 80I

…ssessee has been mentioned as contractor in all the agreements, we rely on the following decisions :- CO No.37/Mum/2017 (A.Y.2005-06) M/s Patel Engineering Ltd. i) In the assessee's own appeal for AY 2000-01, 94 lTD 411 (Mum); ii) ACIT v. Pratibha Industries 28 Taxmann.com 246 (Mum) ,wherein Mahalaxmi Construction Corpn. Ltd. v. Asstt. CIT in ITA 433/Pn/2007 has been relied upon; iii) ACIT v. Bharat Udyog Ltd, 24 SOT 412 (Mum) As regards the CIT DR's argument that the decision of the larger Bench in B.T. Patil & Sons Belgaum Construction Pvt, Ltd. 126 TTJ 577 (Mum) is still good law, we rely on the confirmatory…

Asst CIT Cen Cir 3(2), Mumbai vs. Balasore Alloys Ltd, Odisha

In the result, the appeal of Revenue and that both of assessee, all are dismissed

ITA 667/MUM/2015[2005-06]Status: DisposedITAT Mumbai07 Apr 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 115JSection 132Section 139(1)Section 143(3)Section 153ASection 53A

…. 153A will be made on the basis of incriminating material Page 4 of 17 ITA No.1166, 621 & 667/Mum/2015 Balasore Alloys Ltd.; AY:95-06 & 06-07 discovered in the course of search. This view has been reiterated in the case of ACIT vs. Pratibha Industries Ltd. 141 ITD 151 (MUM). While dealing with a similar issue in the case of Gurinder Singh Bawa Vs. DCIT [1TA No. 2075/Mum/2010 dated 16.11.2012], the Hon'ble Tribunal had held that in cases where assessment has been completed, and where there was no proceedings pending as on the date of search, the addition could be made only on the basis of incriminating material…

Balasore Alloys Ltd, Orrissa vs. DCIT Cen Cir 18 & 19, Mumbai

In the result, the appeal of Revenue and that both of assessee, all are dismissed

ITA 621/MUM/2015[2005-06]Status: DisposedITAT Mumbai07 Apr 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 115JSection 132Section 139(1)Section 143(3)Section 153ASection 53A

…. 153A will be made on the basis of incriminating material Page 4 of 17 ITA No.1166, 621 & 667/Mum/2015 Balasore Alloys Ltd.; AY:95-06 & 06-07 discovered in the course of search. This view has been reiterated in the case of ACIT vs. Pratibha Industries Ltd. 141 ITD 151 (MUM). While dealing with a similar issue in the case of Gurinder Singh Bawa Vs. DCIT [1TA No. 2075/Mum/2010 dated 16.11.2012], the Hon'ble Tribunal had held that in cases where assessment has been completed, and where there was no proceedings pending as on the date of search, the addition could be made only on the basis of incriminating material…

Balasore Alloys Ltd, Orrissa vs. Asst CIT Cen Cir 3(2), Mumbai

In the result, the appeal of Revenue and that both of assessee, all are dismissed

ITA 1166/MUM/2015[2006-07]Status: DisposedITAT Mumbai07 Apr 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

Section 115JSection 132Section 139(1)Section 143(3)Section 153ASection 53A

…. 153A will be made on the basis of incriminating material Page 4 of 17 ITA No.1166, 621 & 667/Mum/2015 Balasore Alloys Ltd.; AY:95-06 & 06-07 discovered in the course of search. This view has been reiterated in the case of ACIT vs. Pratibha Industries Ltd. 141 ITD 151 (MUM). While dealing with a similar issue in the case of Gurinder Singh Bawa Vs. DCIT [1TA No. 2075/Mum/2010 dated 16.11.2012], the Hon'ble Tribunal had held that in cases where assessment has been completed, and where there was no proceedings pending as on the date of search, the addition could be made only on the basis of incriminating material…