B.T. Patil& Sons Belgaum Construction P. Ltd. v. ACIT

126 TTJ 577Income Tax Appellate Tribunal2009#1818 most cited

What is B.T. Patil& Sons Belgaum Construction P. Ltd. v. ACIT authority for?

A Special Bench decision of the Income Tax Appellate Tribunal concerning Section 80IA deduction for infrastructure facility developers can be recalled if it fails to consider a binding jurisdictional High Court judgment.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

B.T. Patil & Sons · 126 TTJ 577 · ITAT Special Bench recalled · Section 80IA deduction · infrastructure facility · developer status · binding precedent · ABG Heavy Engineering · eligibility for 80IA · recall of Tribunal order

Sections most often in play

Section 80IASection 115JBSection 143(1)Section 14ASection 14A read with Rule 8DSection 250(1)Section 270ASection 80IA(1)

Issues it is cited on

section 80ia(13)section 80lasection 80ia(4)(i)section 80lsection 33bsection 86section 80ib(4)section 250(1)section 80ia(4)infrastructure facilitysection 167bresulting company

Judgments citing B.T. Patil& Sons Belgaum Construction P. Ltd. v. ACIT

ACIT CIRCLE 10(1), NEW DELHI vs. IRCON INTERNATIONAL LTD, NEW DELHI

In the result, both appeals of the Revenue are dismissed as above

ITA 1108/DEL/2023[2017-18]Status: DisposedITAT Delhi18 Jul 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 115JSection 14ASection 80I

…were not even the case of the assessing officer and this in our considered opinion is clearly impressible. Case laws relied by the revenue are clearly misplaced on facts and are clearly distinguishable. Special bench decision in the case of B. T. Patil (Mum.) 126 TTJ 577 was recalled later on as it did not consider the binding decision of Hon'ble Bombay High Court in the case of ABG 322 ITR 323 (Bom). According to the assessment order, copies of all the agreements were before Assessing Officer yet assessing officer chose to make sweeping observation that the assessee is not developer. Such sweeping and bald asser…

ACIT, CIRCLE-10(1), NEW DELHI vs. IRCON INTERNATIONAL LTD, NEW DELHI

In the result, both appeals of the Revenue are dismissed as above

ITA 1104/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Jul 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishra

Section 115JSection 14ASection 80I

…were not even the case of the assessing officer and this in our considered opinion is clearly impressible. Case laws relied by the revenue are clearly misplaced on facts and are clearly distinguishable. Special bench decision in the case of B. T. Patil (Mum.) 126 TTJ 577 was recalled later on as it did not consider the binding decision of Hon'ble Bombay High Court in the case of ABG 322 ITR 323 (Bom). According to the assessment order, copies of all the agreements were before Assessing Officer yet assessing officer chose to make sweeping observation that the assessee is not developer. Such sweeping and bald asser…

DCIT , COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED , ERODE

ITA 847/CHNY/2022[2016-2017]Status: DisposedITAT Chennai16 May 2025AY 2016-2017

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./I.T.A.Nos.333, 334 & 335/Chny/2021 & Ita No.847/Chny/2022 (निर्धारण वर्ष / Assessment Years: 2012-13, 2013-14, 2017-18 & 2016-17) Deputy Commissioner Of Income Tax, Central Circle-2, Coimbatore. (अपीलार्थी/Appellant) Vs M/S. Rpp Infra Projects Limited, Sf No.454, Ragupathynaickenpalayam, Erode-638 002. Pan :Aaacr-9307-E (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Appellant By प्रत्यर्थी की ओर से/Respondent By Mr. Shivanand K. Kalakeri, Cit Mr. N.Arjun Raj, Advocate सुनवाई की तारीख /Date Of Hearing घोषणा की तारीख / Date Of Pronouncement 25.02.2025 16.05.2025 आदेश / Order Per Bench: The Captioned Appeals Filed By The Revenue Are Directed Against Separate Orders Of The Ld. Ld. Commissioner Of Income Tax (Appeals)-18 / 19, Chennai [Cit(A)] Dated 24.02.2021 / 06.07.2022 For Assessment Years 2012-13, 2013-14, 2017-18 & 2016-17 Respectively. The Facts As Well As Issues Are Admittedly Identical In All These Years. For The Purpose Of Adjudication, Ay 2012-13 Has Been Taken To Be The Lead Year. 2. The Registry Has Noted Delay Of 127 Days In Filing Three Appeals For Ays 2012-13, 2013-14, 2017-18. Considering The Reasons Stated In The Affidavits By The Revenue, We Condone The Delay & Treat The Reasons As 'Sufficient Cause' & Admit These Appeals For Adjudication.

Section 250(1)Section 80Section 80I

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनथ लेख सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.333, 334, & 335/Chny/2021 and ITA No.847/Chny/2022 (निर्धारण वर्ष / Assessment Years: 2012-13, 2013-14, 2017-18 and 2016-17) Deputy Commissioner of Income Tax, Central Circle-2, Coimbatore. (अपीलार्थी/Appellant) Vs M/s. RPP Infra Projects Limited, SF No.454, Ragupathynaickenpalayam, Erode-638 002. PAN :AAACR-9307-E (प्रत्यर्थी/Resp…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, COIMBATORE vs. M/S. RP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are dismissed

ITA 335/CHNY/2021[2017-18]Status: DisposedITAT Chennai16 May 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Shivanand K. Kalakeri, CITFor Respondent: Mr. N.Arjun Raj, Advocate
Section 250(1)Section 80Section 80I

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस . आर . रघुनाथा, लेखा सद" के सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.333, 334, & 335/Chny/2021 and ITA No.847/Chny/2022 (िनधा"रण वष" / Assessment Years: 2012-13, 2013-14, 2017-18 and 2016-17) Vs M/s. Deputy Commissioner of Income Tax, RPP Infra Projects Central Circle-2, Limited, Coimbatore. SF No.454, Ragupathynaickenpalayam, Erode-638 002. PAN :AAACR-9307-E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

ITA 334/CHNY/2021[2013-14]Status: DisposedITAT Chennai16 May 2025AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./I.T.A.Nos.333, 334 & 335/Chny/2021 & Ita No.847/Chny/2022 (निर्धारण वर्ष / Assessment Years: 2012-13, 2013-14, 2017-18 & 2016-17) Deputy Commissioner Of Income Tax, Vs M/S. Rpp Infra Projects Central Circle-2, Coimbatore. (अपीलार्थी/Appellant) Limited, Sf No.454, Ragupathynaickenpalayam, Erode-638 002. Pan :Aaacr-9307-E (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे / Appellant By प्रत्यर्थीकीओरसे/Respondent By : Mr. Shivanand K. Kalakeri, Cit : Mr. N.Arjun Raj, Advocate सुनवाईकी तारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : 25.02.2025 : 16.05.2025 आदेश / Order Per Bench: The Captioned Appeals Filed By The Revenue Are Directed Against Separate Orders Of The Ld. Ld. Commissioner Of Income Tax (Appeals)-18 / 19, Chennai [Cit(A)] Dated 24.02.2021 / 06.07.2022 For Assessment Years 2012-13, 2013-14, 2017-18 & 2016-17 Respectively. The Facts As Well As Issues Are Admittedly Identical In All These Years. For The Purpose Of Adjudication, Ay 2012-13 Has Been Taken To Be The Lead Year. 2. The Registry Has Noted Delay Of 127 Days In Filing Three Appeals For Ays 2012-13, 2013-14, 2017-18. Considering The Reasons Stated In The Affidavits By The Revenue, We Condone The Delay & Treat The Reasons As 'Sufficient Cause' & Admit These Appeals For Adjudication.

For Respondent: Mr. Shivanand K. Kalakeri, CIT
Section 250(1)Section 80Section 80I

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A' BENCH, CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनथ लेख सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.333, 334, & 335/Chny/2021 and ITA No.847/Chny/2022 (निर्धारण वर्ष / Assessment Years: 2012-13, 2013-14, 2017-18 and 2016-17) Deputy Commissioner of Income Tax, Vs M/s. RPP Infra Projects Central Circle-2, Coimbatore. (अपीलार्थी/Appellant) Limited, SF No.454, Ragupathynaickenpalayam, Erode-638 002. PAN :AAACR-9307-E (प्रत्यर्थी/Resp…

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, COIMBATORE vs. M/S RPP INFRA PROJECTS LIMITED, ERODE

In the result, all these four appeals filed by the Revenue are dismissed

ITA 333/CHNY/2021[2012-13]Status: DisposedITAT Chennai16 May 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Shivanand K. Kalakeri, CITFor Respondent: Mr. N.Arjun Raj, Advocate
Section 250(1)Section 80Section 80I

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी मनु कुमार िग"र ,"ाियक सद" एवं "ी एस . आर . रघुनाथा, लेखा सद" के सम& BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.333, 334, & 335/Chny/2021 and ITA No.847/Chny/2022 (िनधा"रण वष" / Assessment Years: 2012-13, 2013-14, 2017-18 and 2016-17) Vs M/s. Deputy Commissioner of Income Tax, RPP Infra Projects Central Circle-2, Limited, Coimbatore. SF No.454, Ragupathynaickenpalayam, Erode-638 002. PAN :AAACR-9307-E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ…

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

ITA 1621/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2014-15

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…. Ltd. (supra), wherein it is mentioned as under:- "2. Tracing the background of the case, learned counsel for the assessee mentioned that in the first round, the appeals were decided relying on the decision of the Third Member In the case of B.T.Patil & Sons 126 TTJ 577 vide order dated 18.02.2010. Subsequently, the said order of the Tribunal was recalled in view of the binding jurisdictional high Court's judgment pronounced on 15.02.2010 in the case if ABG Heavy Engg. Ltd. reported in 37 DTR (Bom) 233." 13. In the background of the above discussion, it can be summarized that an enterprise has to enter into an a…

THE DY.COMMISSIONER OF INCOME TAX, PATAN CIRCLE,, PATAN vs. AJAY ENGG. INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

ITA 1231/AHD/2016[2013-14]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2013-14

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…. Ltd. (supra), wherein it is mentioned as under:- "2. Tracing the background of the case, learned counsel for the assessee mentioned that in the first round, the appeals were decided relying on the decision of the Third Member In the case of B.T.Patil & Sons 126 TTJ 577 vide order dated 18.02.2010. Subsequently, the said order of the Tribunal was recalled in view of the binding jurisdictional high Court's judgment pronounced on 15.02.2010 in the case if ABG Heavy Engg. Ltd. reported in 37 DTR (Bom) 233." 13. In the background of the above discussion, it can be summarized that an enterprise has to enter into an a…

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

ITA 2303/AHD/2014[2011-12]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2011-12

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…. Ltd. (supra), wherein it is mentioned as under:- "2. Tracing the background of the case, learned counsel for the assessee mentioned that in the first round, the appeals were decided relying on the decision of the Third Member In the case of B.T.Patil & Sons 126 TTJ 577 vide order dated 18.02.2010. Subsequently, the said order of the Tribunal was recalled in view of the binding jurisdictional high Court's judgment pronounced on 15.02.2010 in the case if ABG Heavy Engg. Ltd. reported in 37 DTR (Bom) 233." 13. In the background of the above discussion, it can be summarized that an enterprise has to enter into an a…

THE DY. CIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

ITA 2302/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2010-11

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…. Ltd. (supra), wherein it is mentioned as under:- "2. Tracing the background of the case, learned counsel for the assessee mentioned that in the first round, the appeals were decided relying on the decision of the Third Member In the case of B.T.Patil & Sons 126 TTJ 577 vide order dated 18.02.2010. Subsequently, the said order of the Tribunal was recalled in view of the binding jurisdictional high Court's judgment pronounced on 15.02.2010 in the case if ABG Heavy Engg. Ltd. reported in 37 DTR (Bom) 233." 13. In the background of the above discussion, it can be summarized that an enterprise has to enter into an a…

THE ACIT, PATAN CIRCLE,, PATAN vs. AJAY ENGINEERING INFRASTRUCTURE PVT. LTD.,, UNJHA

In the result appeal of the Revenue in ITA no

ITA 2118/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2009-10

Bench: Shri Ramit Kochar & Ms. Madhumita Royassessment Year: 2009-10 Assessment Year:2010-11 Assessment Year: 2011-12 Assessment Year: 2013-14 Ita Nos. 1621/Ahd/2017 Assessment Year: 2014-15 The Acit, Patan Circle, Room No.104, Ajay Engineering Infrastructure 1St Floor, Santokba Hall, Rajmahal V. Pvt. Ltd., 98, Old Market Yard, Road, Patan-384265, Gujarat Unjha-384170 Gujarat Pan:Aagca8877L (Appellant) (Respondent) Assessment Year: 2014-15 The Dcit, Patan Circle, Room M/S Ajay Protech Pvt. Ltd., 59, No.101/4, 1St Floor, Chinmay V. Pratap Chambers 1St Floor, Near Corporate House, Patan-Deesa Railway Circle, Unjha-384170, Highway, Patan-384265,Gujarat Gujarat Pan:Aajca4095R (Appellant) (Respondent) Assessee By: Sh. S.N. Soparkar, Sr. Advocate & Sh. Parin Shah, A.R. Revenue By: Sh. Chetram Meena, Sr. Dr Date Of Hearing: 24.01.2024 Date Of Pronouncement: 19.04.2024

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…. Ltd. (supra), wherein it is mentioned as under:- "2. Tracing the background of the case, learned counsel for the assessee mentioned that in the first round, the appeals were decided relying on the decision of the Third Member In the case of B.T.Patil & Sons 126 TTJ 577 vide order dated 18.02.2010. Subsequently, the said order of the Tribunal was recalled in view of the binding jurisdictional high Court's judgment pronounced on 15.02.2010 in the case if ABG Heavy Engg. Ltd. reported in 37 DTR (Bom) 233." 13. In the background of the above discussion, it can be summarized that an enterprise has to enter into an a…

KHURANA ENGINEERING LTD.,,AHMEDABAD vs. THE ACIT.(OSD),CIRCLE-1,, AHMEDABAD

ITA 2357/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2008-09

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER A.Y. 2007-08 The ACIT, (OSD)-I, Circle-4, M.S.Khurana Engineering Ltd., Ahmedabad, Navjivan Trust Bldg., Off v. MSK House, Near Passport Office, Ashram Road, Ahmedabad Ambavvadi, Ahmedabad-380015 PAN:AABCM4514F (Appellant) (Respondent) C.O. No.209/Ahd/2011 Arising out of ITA NO. 2308/Ahd./2011 -A.Y. 2007-08 M.S. Khurana Engineering Ltd., The ACIT, (OSD)-I, Circle-4, 2nd Floor, MSK House Near, Jhanvi v. Ahmedabad, Navjivan Trust Bldg., Restaurant, Panjar…

THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

ITA 2352/AHD/2011[2008-09]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2008-09

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER A.Y. 2007-08 The ACIT, (OSD)-I, Circle-4, M.S.Khurana Engineering Ltd., Ahmedabad, Navjivan Trust Bldg., Off v. MSK House, Near Passport Office, Ashram Road, Ahmedabad Ambavvadi, Ahmedabad-380015 PAN:AABCM4514F (Appellant) (Respondent) C.O. No.209/Ahd/2011 Arising out of ITA NO. 2308/Ahd./2011 -A.Y. 2007-08 M.S. Khurana Engineering Ltd., The ACIT, (OSD)-I, Circle-4, 2nd Floor, MSK House Near, Jhanvi v. Ahmedabad, Navjivan Trust Bldg., Restaurant, Panjar…

THE ACIT.(OSD), CIRCLE-1,, AHMEDABAD vs. KHURANA ENGINEERING LTD.,, AHMEDABAD

ITA 2308/AHD/2011[2007-08]Status: DisposedITAT Ahmedabad19 Apr 2024AY 2007-08

Bench: Shri Ramit Kochar & Ms. Madhumita Roya.Y. 2007-08

For Appellant: Sh. S.N. Soparkar, Sr. Advocate & Sh. ParinFor Respondent: Sh. Chetram Meena, Sr. DR
Section 143(2)Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, AHMEDABAD BENCHES, AHMEDABAD BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER A.Y. 2007-08 The ACIT, (OSD)-I, Circle-4, M.S.Khurana Engineering Ltd., Ahmedabad, Navjivan Trust Bldg., Off v. MSK House, Near Passport Office, Ashram Road, Ahmedabad Ambavvadi, Ahmedabad-380015 PAN:AABCM4514F (Appellant) (Respondent) C.O. No.209/Ahd/2011 Arising out of ITA NO. 2308/Ahd./2011 -A.Y. 2007-08 M.S. Khurana Engineering Ltd., The ACIT, (OSD)-I, Circle-4, 2nd Floor, MSK House Near, Jhanvi v. Ahmedabad, Navjivan Trust Bldg., Restaurant, Panjar…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 2486/MUM/2017[2007-08]Status: DisposedITAT Mumbai07 Jul 2023AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

…ahalaxmi 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 order [reported in 34 Taxmann.com 97) (Pune)] passed by the Pune Bench. 10. In view of the above discussion, we uphold the action of CIT(A) for allowing claim of deduction u/s.80IA(4) in respect of all the projects.” 2.6. During hearing before us, both the parties and more specifically the Reve…

DCIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 2485/MUM/2017[2006-07]Status: DisposedITAT Mumbai07 Jul 2023AY 2006-07

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

…ahalaxmi 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 order [reported in 34 Taxmann.com 97) (Pune)] passed by the Pune Bench. 10. In view of the above discussion, we uphold the action of CIT(A) for allowing claim of deduction u/s.80IA(4) in respect of all the projects.” 2.6. During hearing before us, both the parties and more specifically the Reve…

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. IRCON INTERNATIONAL LTD., NEW DELHI

In the result, appeal of the Revenue is 52

ITA 6488/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Feb 2023AY 2016-17

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Somil AggarwalFor Respondent: Smt Abha Rani Singh
Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.6044/Del./2019 Assessment Year 2016-17 M/s. IRCON Additional CIT, Special Range -04, International Ltd., C-4, New Delhi. District Centre, Saket, vs. New Delhi - 110017. PAN AAACI0684H (Appellant) (Respondent) ITA.No.6488/Del./2019 Assessment Year 2016-17 Additional CIT, M/s. IRCON Special Range -04, International Ltd., C-4, New Delhi. vs. District Centre, Saket, New Delhi - 110017. PAN AAACI0684H (Appellant) (Respondent) Dr. Rakesh Gupta, Sr. Advocate For…

IRCON INTERNATIONAL LTD.,NEW DELHI vs. ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI

In the result, appeal of the Revenue is 52

ITA 6044/DEL/2019[2016-17]Status: DisposedITAT Delhi07 Feb 2023AY 2016-17

Bench: Shri Anil Chaturvedi & Shri Anubhav Sharma

For Appellant: Shri Somil AggarwalFor Respondent: Smt Abha Rani Singh
Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “C”: DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.6044/Del./2019 Assessment Year 2016-17 M/s. IRCON Additional CIT, Special Range -04, International Ltd., C-4, New Delhi. District Centre, Saket, vs. New Delhi - 110017. PAN AAACI0684H (Appellant) (Respondent) ITA.No.6488/Del./2019 Assessment Year 2016-17 Additional CIT, M/s. IRCON Special Range -04, International Ltd., C-4, New Delhi. vs. District Centre, Saket, New Delhi - 110017. PAN AAACI0684H (Appellant) (Respondent) Dr. Rakesh Gupta, Sr. Advocate For…

ACIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, cross objection filed by the assessee is partly allowed

ITA 2758/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Oct 2022AY 2009-10

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 199(2)Section 801A(4)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA Nos. 2757 & 2758/MUM/2017 (A.Y. 2008-09 & 2009-10) ITA.No. 2933/MUM/2019 (A.Y. 2014-15) DCIT – Central Circle – 3(4) v. M/s. Patel Engineering Ltd., Central Range -3 Patel Estate Road Room No. 1915, 19th Floor Jogeswari (W) Air India Building, Nariman Point Mumbai - 400102 Mumbai – 400 021 PAN: AAACP2567L Appellant Respondent C.O. Nos. 259 &260/MUM/2018 [ARISING OUT OF ITA Nos. 2757 & 2758 /MUM/2017 (A.Y. 2008-09 & 2009-10)] M/s. Patel Engineering Ltd.…

ACIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, cross objection filed by the assessee is partly allowed

ITA 2757/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Oct 2022AY 2008-09

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 199(2)Section 801A(4)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA Nos. 2757 & 2758/MUM/2017 (A.Y. 2008-09 & 2009-10) ITA.No. 2933/MUM/2019 (A.Y. 2014-15) DCIT – Central Circle – 3(4) v. M/s. Patel Engineering Ltd., Central Range -3 Patel Estate Road Room No. 1915, 19th Floor Jogeswari (W) Air India Building, Nariman Point Mumbai - 400102 Mumbai – 400 021 PAN: AAACP2567L Appellant Respondent C.O. Nos. 259 &260/MUM/2018 [ARISING OUT OF ITA Nos. 2757 & 2758 /MUM/2017 (A.Y. 2008-09 & 2009-10)] M/s. Patel Engineering Ltd.…

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B.T. Patil& Sons Belgaum Construction P. Ltd. v. ACIT (126 TTJ 577) — Cited in 63 Judgments | BharatTax