CIT v. ABG Heavy Industries Ltd.

322 ITR 323High Court2010#388 most cited

What is CIT v. ABG Heavy Industries Ltd. authority for?

The Assessing Officer cannot deny a Section 80IA deduction by merely asserting that the assessee is not a "developer" without considering the relevant agreements and facts. Entitlement to Section 80IA deduction requires a thorough examination of the assessee's role as a developer.

229

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

CIT v. ABG Heavy Industries Ltd. · 322 ITR 323 · Section 80IA · deduction u/s 80IA · developer status · infrastructure facility · eligible business · Assessing Officer observation · binding precedent · claim denial

Also reported as

189 Taxmann 54

Sections most often in play

Section 80IASection 80P(2)(d)Section 80P(2)(a)(i)Section 80P(4)Section 80IA(4)Section 143(1)Section 37Section 80P(1)
Read the full judgment

Issues it is cited on

section 80ia(13)section 56(i)(ccv)section 80ia(4)(i)section 80ia(4)infrastructure facilitydeduction u/s 80iadeduction under section 80iasection 80iatax benefitsection 80p(1)section 80ieligible business

Judgments citing CIT v. ABG Heavy Industries Ltd.

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 188/HYD/2018[2011-12]Status: DisposedITAT Hyderabad28 Feb 2022AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…ontaining the following judicial precedents : 1. [2005] 94 lTD 411 (Mumbai) Hon'ble IT AT Mumbai Bench "F" in the case of Patel Engg Ltd Vs Dy Commissioner of Income-Tax . 2. Hon'ble ITAT Mumbai Bench-F order in the case of ACIT Vs Bharat Udyog Ltd. 3. [2010] 322 ITR 323 (Bombay) Hon'ble High Court of Bombay in the case of 10 -15 CIT, Central-II Vs ABG Heavy Industries Ltd. 4. Hon'ble ITAT Hyderabad Bench-"A" in the case of Koya & Co Constructions 16-22 (P.) Ltd Vs ACIT. 5. Hon'ble ITAT Ahmedabad Bench-D in the case of Sugam Constructions Pvt Ltd Vs ITO. 6. Hon'ble ITAT Pune Bench-B in the case of B. T. Patil & S…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 187/HYD/2018[2010-11]Status: DisposedITAT Hyderabad28 Feb 2022AY 2010-11

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…ontaining the following judicial precedents : 1. [2005] 94 lTD 411 (Mumbai) Hon'ble IT AT Mumbai Bench "F" in the case of Patel Engg Ltd Vs Dy Commissioner of Income-Tax . 2. Hon'ble ITAT Mumbai Bench-F order in the case of ACIT Vs Bharat Udyog Ltd. 3. [2010] 322 ITR 323 (Bombay) Hon'ble High Court of Bombay in the case of 10 -15 CIT, Central-II Vs ABG Heavy Industries Ltd. 4. Hon'ble ITAT Hyderabad Bench-"A" in the case of Koya & Co Constructions 16-22 (P.) Ltd Vs ACIT. 5. Hon'ble ITAT Ahmedabad Bench-D in the case of Sugam Constructions Pvt Ltd Vs ITO. 6. Hon'ble ITAT Pune Bench-B in the case of B. T. Patil & S…

Dy. Commissioner of Income Tax, Central Circle-2(1), Hyderabad vs. Indu Projects Limited, Hyderabad

Appeals are dismissed therefore

ITA 186/HYD/2018[2009-10]Status: DisposedITAT Hyderabad28 Feb 2022AY 2009-10

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Md.Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR
Section 139Section 139(1)Section 143(3)Section 153ASection 80Section 80ASection 80I

…ontaining the following judicial precedents : 1. [2005] 94 lTD 411 (Mumbai) Hon'ble IT AT Mumbai Bench "F" in the case of Patel Engg Ltd Vs Dy Commissioner of Income-Tax . 2. Hon'ble ITAT Mumbai Bench-F order in the case of ACIT Vs Bharat Udyog Ltd. 3. [2010] 322 ITR 323 (Bombay) Hon'ble High Court of Bombay in the case of 10 -15 CIT, Central-II Vs ABG Heavy Industries Ltd. 4. Hon'ble ITAT Hyderabad Bench-"A" in the case of Koya & Co Constructions 16-22 (P.) Ltd Vs ACIT. 5. Hon'ble ITAT Ahmedabad Bench-D in the case of Sugam Constructions Pvt Ltd Vs ITO. 6. Hon'ble ITAT Pune Bench-B in the case of B. T. Patil & S…

Ircon International Ltd., New Delhi vs. Addl.CIT, Special Range- 4, New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 7155/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Jan 2022AY 2013-14

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. Rakesh Gupta, Adv. &For Respondent: Ms. Meenakshi J. Goswami, CIT(DR)
Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI Before Sh. A. D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2401/Del/2013 : A.Y. : 2006-07 ITA No. 27/Del/2013 : A.Y. : 2007-08 ITA No. 2402/Del/2013 : A.Y. : 2008-09 ITA No. 2403/Del/2013 : A.Y. : 2009-10 ITA No. 2652/Del/2014 : A.Y. : 2010-11 ITA No. 2563/Del/2014 : A.Y. : 2011-12 ITA No. 5460/Del/2017 : A.Y. : 2012-13 ITA No. 7155/Del/2017 : A.Y. : 2013-14 M/s. IRCON INTERNATIONAL Ltd., Vs Addl. CIT, C-4, DISTRICT Centre, Saket Range-11, New Delhi New Delhi Dy. CIT, Circle 11(1), New Delhi (APPELLANT) (RESPONDEN…

Ircon International Ltd., New Delhi vs. Addl. CIT, Circle-12(2), New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 5460/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Jan 2022AY 2012-13

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. Rakesh Gupta, Adv. &For Respondent: Ms. Meenakshi J. Goswami, CIT(DR)
Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI Before Sh. A. D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2401/Del/2013 : A.Y. : 2006-07 ITA No. 27/Del/2013 : A.Y. : 2007-08 ITA No. 2402/Del/2013 : A.Y. : 2008-09 ITA No. 2403/Del/2013 : A.Y. : 2009-10 ITA No. 2652/Del/2014 : A.Y. : 2010-11 ITA No. 2563/Del/2014 : A.Y. : 2011-12 ITA No. 5460/Del/2017 : A.Y. : 2012-13 ITA No. 7155/Del/2017 : A.Y. : 2013-14 M/s. IRCON INTERNATIONAL Ltd., Vs Addl. CIT, C-4, DISTRICT Centre, Saket Range-11, New Delhi New Delhi Dy. CIT, Circle 11(1), New Delhi (APPELLANT) (RESPONDEN…

DCIT, New Delhi vs. M/S. Ircon International Ltd., New Delhi

In the result, the appeal of the assessee on this ground is allowed

ITA 528/DEL/2013[2007-08]Status: DisposedITAT Delhi28 Jan 2022AY 2007-08

Bench: Sh. A. D. Jaindr. B. R. R. Kumar

For Appellant: Sh. Rakesh Gupta, Adv. &For Respondent: Ms. Meenakshi J. Goswami, CIT(DR)
Section 801ASection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI Before Sh. A. D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2401/Del/2013 : A.Y. : 2006-07 ITA No. 27/Del/2013 : A.Y. : 2007-08 ITA No. 2402/Del/2013 : A.Y. : 2008-09 ITA No. 2403/Del/2013 : A.Y. : 2009-10 ITA No. 2652/Del/2014 : A.Y. : 2010-11 ITA No. 2563/Del/2014 : A.Y. : 2011-12 ITA No. 5460/Del/2017 : A.Y. : 2012-13 ITA No. 7155/Del/2017 : A.Y. : 2013-14 M/s. IRCON INTERNATIONAL Ltd., Vs Addl. CIT, C-4, DISTRICT Centre, Saket Range-11, New Delhi New Delhi Dy. CIT, Circle 11(1), New Delhi (APPELLANT) (RESPONDEN…

Thed CIT, Central-1, Bhopal vs. M/S Dilip Buildcon Ltd, Bhopal

In the result, revenue’s appeal for A

ITA 290/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by making investment. (b) Shouldering technical risk. (c) Liable for liquidated damages. (d) Employment of technical and administrative qua…

Shri Dilip Buildcon Ltd, Bhopal vs. DCIT Central -1, Bhopal

In the result, revenue’s appeal for A

ITA 197/IND/2020[2017-18]Status: DisposedITAT Indore27 Jan 2022AY 2017-18

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by making investment. (b) Shouldering technical risk. (c) Liable for liquidated damages. (d) Employment of technical and administrative qua…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 882/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by making investment. (b) Shouldering technical risk. (c) Liable for liquidated damages. (d) Employment of technical and administrative qua…

DCIT (Central)-1, Bhopal vs. Dilip Buildcon Ltd., Bhopal

In the result, revenue’s appeal for A

ITA 881/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by making investment. (b) Shouldering technical risk. (c) Liable for liquidated damages. (d) Employment of technical and administrative qua…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 820/IND/2019[2016-17]Status: DisposedITAT Indore27 Jan 2022AY 2016-17

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by making investment. (b) Shouldering technical risk. (c) Liable for liquidated damages. (d) Employment of technical and administrative qua…

Dilip Buildcon Ltd., Bhopal vs. DCIT (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 819/IND/2019[2015-16]Status: DisposedITAT Indore27 Jan 2022AY 2015-16

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by making investment. (b) Shouldering technical risk. (c) Liable for liquidated damages. (d) Employment of technical and administrative qua…

Deputy Commissioner of Income Tax (Central)-1, Bhopal vs. Dilip Buildcon Limited, Bhopal

In the result, revenue’s appeal for A

ITA 816/IND/2018[14-15]Status: DisposedITAT Indore27 Jan 2022

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by making investment. (b) Shouldering technical risk. (c) Liable for liquidated damages. (d) Employment of technical and administrative qua…

Dilip Buildcon Limited, Bhopal vs. Deputy Commissioner of Income Tax (Central)-1, Bhopal

In the result, revenue’s appeal for A

ITA 782/IND/2018[2014-15]Status: DisposedITAT Indore27 Jan 2022AY 2014-15

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Borad&

Section 143(3)Section 147Section 148Section 32(1)(iia)Section 32ASection 80I

…T. Patil& Sons Belgaum Constructions (P.) Ltd. [2013] 34 taxmann.com 97/59 SOT 61 (URO) after referring to decision of the M/s. Dilip Buildcon Ltd. ITA No.782/ind/2018 & others Hon'ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. [2010] 322 ITR 323/189 Taxman 54 has laid down certain parameters for contractors to be eligible for deduction. The said parameters for a contractor to be eligible for deduction are as follows:-- (a) Undertaking financial risk by making investment. (b) Shouldering technical risk. (c) Liable for liquidated damages. (d) Employment of technical and administrative qua…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Gayatri Projects Limited, Hyderabad

Appeals are partly allowed in above terms

ITA 481/HYD/2020[2017-18]Status: DisposedITAT Hyderabad24 Jan 2022AY 2017-18

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri B. Shanti Kumar &For Respondent: Sri Solgy Kottaram CIT(DR)
Section 143(3)

…ITA Nos 2051 and 2052 of 2018 and ITA No.481 of 2020 Gayatri Projects Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member ITA Nos.2051 & 2052/Hyd/2018 & ITA No.481/Hyd/2020 Assessment Years:2015-15, 2016-17 & 2017-18 A.C.I.T Vs. Gayatri Projects Ltd Central Circle-2(4) Hyderabad Hyderabad PAN:AAACG8040K (Appellant) (Respondent) Revenue by: Sri Solgy Kottaram CIT(DR) Assessee by: Sri B. Shanti Kumar & Shri Mohan KumarDR Date of hearing: 02/01/2022 Date of pronouncem…

Asst. Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Gayatri Projects Limited, Hyderabad

Appeals are partly allowed in above terms

ITA 2052/HYD/2018[2016-17]Status: DisposedITAT Hyderabad24 Jan 2022AY 2016-17

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri B. Shanti Kumar &For Respondent: Sri Solgy Kottaram CIT(DR)
Section 143(3)

…ITA Nos 2051 and 2052 of 2018 and ITA No.481 of 2020 Gayatri Projects Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member ITA Nos.2051 & 2052/Hyd/2018 & ITA No.481/Hyd/2020 Assessment Years:2015-15, 2016-17 & 2017-18 A.C.I.T Vs. Gayatri Projects Ltd Central Circle-2(4) Hyderabad Hyderabad PAN:AAACG8040K (Appellant) (Respondent) Revenue by: Sri Solgy Kottaram CIT(DR) Assessee by: Sri B. Shanti Kumar & Shri Mohan KumarDR Date of hearing: 02/01/2022 Date of pronouncem…

Asst. Commissioner of Income Tax, Central Circle-2(4), Hyderabad vs. Gayatri Projects Limited, Hyderabad

Appeals are partly allowed in above terms

ITA 2051/HYD/2018[2014-15]Status: DisposedITAT Hyderabad24 Jan 2022AY 2014-15

Bench: Shri A.M. Alankamony & Shri S.S. Godara

For Appellant: Sri B. Shanti Kumar &For Respondent: Sri Solgy Kottaram CIT(DR)
Section 143(3)

…ITA Nos 2051 and 2052 of 2018 and ITA No.481 of 2020 Gayatri Projects Ltd Hyderabad IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A.M. Alankamony, Accountant Member and Shri S.S. Godara, Judicial Member ITA Nos.2051 & 2052/Hyd/2018 & ITA No.481/Hyd/2020 Assessment Years:2015-15, 2016-17 & 2017-18 A.C.I.T Vs. Gayatri Projects Ltd Central Circle-2(4) Hyderabad Hyderabad PAN:AAACG8040K (Appellant) (Respondent) Revenue by: Sri Solgy Kottaram CIT(DR) Assessee by: Sri B. Shanti Kumar & Shri Mohan KumarDR Date of hearing: 02/01/2022 Date of pronouncem…

Shree Balaji Engicons Pvt. Ltd, Jharsuguda vs. Principal CIT, Sambalpur

In the result, appeal of the assessee in ITA No

ITA 195/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

…hich have enunciated the above-mentioned principles are reproduced hereunder for the ready reference of the Hon'ble Bench: • The Hon'ble Bombay High Court in its landmark judgment in the case of CIT, Central- II v. ABG Heavy Industries Ltd. reported in [2010] 322 ITR 323 (Bombay) has held that: 17 ITA Nos.193-195/CTK/2019 "22. Another submission which was urged on behalf of the revenue is that under clause [iii] of sub-section(4A) of section 80-lA, one of the conditions imposed was that the enterprise must start operating and maintaining the infrastructure facility on or after 1-4-1995. The same requirement is e…

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

…hich have enunciated the above-mentioned principles are reproduced hereunder for the ready reference of the Hon'ble Bench: • The Hon'ble Bombay High Court in its landmark judgment in the case of CIT, Central- II v. ABG Heavy Industries Ltd. reported in [2010] 322 ITR 323 (Bombay) has held that: 17 ITA Nos.193-195/CTK/2019 "22. Another submission which was urged on behalf of the revenue is that under clause [iii] of sub-section(4A) of section 80-lA, one of the conditions imposed was that the enterprise must start operating and maintaining the infrastructure facility on or after 1-4-1995. The same requirement is e…

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

…hich have enunciated the above-mentioned principles are reproduced hereunder for the ready reference of the Hon'ble Bench: • The Hon'ble Bombay High Court in its landmark judgment in the case of CIT, Central- II v. ABG Heavy Industries Ltd. reported in [2010] 322 ITR 323 (Bombay) has held that: 17 ITA Nos.193-195/CTK/2019 "22. Another submission which was urged on behalf of the revenue is that under clause [iii] of sub-section(4A) of section 80-lA, one of the conditions imposed was that the enterprise must start operating and maintaining the infrastructure facility on or after 1-4-1995. The same requirement is e…