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.

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

Appeals are dismissed therefore

ITA 1342/HYD/2017[2006-07]Status: DisposedITAT Hyderabad09 Dec 2021AY 2006-07

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

For Appellant: Shri B. Shanti Kumar and Shri Mohan KumarFor Respondent: Shri Solgy Kottaram
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A. Mohan Alankamony, Accountant Member AND Shri S.S. Godara, Judicial Member ITA No.1331 to 1333/Hyd/2017 Assessment Years: 2004-05 to 2006-07 The Dy.Commissioner of Vs. M/s. Gayatri Projects Income Tax, Limited, Central Circle – 2(4), Hyderabad. Hyderabad. PAN : AAACG8040K (Appellant) (Respondent/Cross-Objector) ITA Nos.1340 to 1342/Hyd/2017 Assessment Years: 2004-05 to 2006-07 M/s. Gayatri Projects Vs. The Dy.Commissioner of Income Tax, Limited, Central Circle – 2(4), Hyderabad. Hyderabad. PAN : AAACG…

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

Appeals are dismissed therefore

ITA 1341/HYD/2017[2005-06]Status: DisposedITAT Hyderabad09 Dec 2021AY 2005-06

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

For Appellant: Shri B. Shanti Kumar and Shri Mohan KumarFor Respondent: Shri Solgy Kottaram
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A. Mohan Alankamony, Accountant Member AND Shri S.S. Godara, Judicial Member ITA No.1331 to 1333/Hyd/2017 Assessment Years: 2004-05 to 2006-07 The Dy.Commissioner of Vs. M/s. Gayatri Projects Income Tax, Limited, Central Circle – 2(4), Hyderabad. Hyderabad. PAN : AAACG8040K (Appellant) (Respondent/Cross-Objector) ITA Nos.1340 to 1342/Hyd/2017 Assessment Years: 2004-05 to 2006-07 M/s. Gayatri Projects Vs. The Dy.Commissioner of Income Tax, Limited, Central Circle – 2(4), Hyderabad. Hyderabad. PAN : AAACG…

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

Appeals are dismissed therefore

ITA 1340/HYD/2017[2004-05]Status: DisposedITAT Hyderabad09 Dec 2021AY 2004-05

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

For Appellant: Shri B. Shanti Kumar and Shri Mohan KumarFor Respondent: Shri Solgy Kottaram
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A. Mohan Alankamony, Accountant Member AND Shri S.S. Godara, Judicial Member ITA No.1331 to 1333/Hyd/2017 Assessment Years: 2004-05 to 2006-07 The Dy.Commissioner of Vs. M/s. Gayatri Projects Income Tax, Limited, Central Circle – 2(4), Hyderabad. Hyderabad. PAN : AAACG8040K (Appellant) (Respondent/Cross-Objector) ITA Nos.1340 to 1342/Hyd/2017 Assessment Years: 2004-05 to 2006-07 M/s. Gayatri Projects Vs. The Dy.Commissioner of Income Tax, Limited, Central Circle – 2(4), Hyderabad. Hyderabad. PAN : AAACG…

Dy.Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

ITA 1577/HYD/2017[2014-15]Status: DisposedITAT Hyderabad23 Nov 2021AY 2014-15

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraassessment Year: 2013-14 Gvpr Engineers Limited, The Asst.Commissioner Of C/O. M. Anandam & Co., Income Tax, Chartered Accountants, Circle 2(2), 7A, Surya Towers, Hyderabad. S.P. Road, Secunderabad – 500003. Pan : Aaacg7614F (Appellant) (Respondent) Assessment Year: 2014-15 Gvpr Engineers Limited, The Deputy Commissioner C/O. M. Anandam & Co., Of Income Tax, Chartered Accountants, Circle 2(2), 7A, Surya Towers, Hyderabad. S.P. Road, Secunderabad – 500003. Pan : Aaacg7614F (Appellant) (Respondent) Assessment Year: 2013-14 The Deputy Commissioner Gvpr Engineers Limited, Of Income Tax, C/O. M. Anandam & Co., Circle 2(2), Chartered Accountants, Hyderabad. 7A, Surya Towers, S.P. Road, Secunderabad – 500003. Pan : Aaacg7614F (Appellant) (Respondent / Cross Appellant) Ita Nos.1576 & 1577/Hyd/2017 Gpvr Engineers Limited Assessment Year: 2014-15 The Deputy Commissioner Gvpr Engineers Limited, Of Income Tax, C/O. M. Anandam & Co., Circle 2(2), Chartered Accountants, Hyderabad. 7A, Surya Towers, S.P. Road, Secunderabad – 500003. Pan : Aaacg7614F (Appellant) (Respondent / Cross Appellant) Assessee By: Shri M.V. Anil Kumar Revenue By: Smt. D. Komali Krishna Date Of Hearing: 27/10/2021 Date Of Pronouncement: 23/11/2021 O R D E R Per S. S. Godara, J.M. These Two Revenue & Assessee’S Cross Appeals I.E., Ita Nos.1576 & 1617/Hyd/2017 For A.Y. 2013-14 & Ita No.1577 & 1618/Hyd/2017 For A.Y. 2014-15 Arise Against The Commissioner Of Income Tax (Appeals) – 2, Hyderabad’S Separate Orders Dt.30.06.2017 & 29.06.2017, Passed In Case Nos.0075 & 0436/2016-17, Respectively, Involving Proceedings U/S 143(3) Of The Act.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. D. Komali Krishna
Section 143(3)Section 80I

…ITA Nos.1617 and 1618/Hyd/2017 and ITA Nos.1576 & 1577/Hyd/2017 GPVR Engineers Limited IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A. Mohan Alankamony, Accountant Member AND Shri S.S. Godara, Judicial Member Assessment Year: 2013-14 GVPR Engineers Limited, The Asst.Commissioner of C/o. M. Anandam & Co., Income Tax, Chartered Accountants, Circle 2(2), 7A, Surya Towers, Hyderabad. S.P. Road, Secunderabad – 500003. PAN : AAACG7614F (Appellant) (Respondent) Assessment Year: 2014-15 GVPR Engineers Limited, The Deputy Commissioner C/o. M. Anandam &…

Dy.Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Gvpr Engineers Limited, Hyderabad

ITA 1576/HYD/2017[2013-14]Status: DisposedITAT Hyderabad23 Nov 2021AY 2013-14

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraassessment Year: 2013-14 Gvpr Engineers Limited, The Asst.Commissioner Of C/O. M. Anandam & Co., Income Tax, Chartered Accountants, Circle 2(2), 7A, Surya Towers, Hyderabad. S.P. Road, Secunderabad – 500003. Pan : Aaacg7614F (Appellant) (Respondent) Assessment Year: 2014-15 Gvpr Engineers Limited, The Deputy Commissioner C/O. M. Anandam & Co., Of Income Tax, Chartered Accountants, Circle 2(2), 7A, Surya Towers, Hyderabad. S.P. Road, Secunderabad – 500003. Pan : Aaacg7614F (Appellant) (Respondent) Assessment Year: 2013-14 The Deputy Commissioner Gvpr Engineers Limited, Of Income Tax, C/O. M. Anandam & Co., Circle 2(2), Chartered Accountants, Hyderabad. 7A, Surya Towers, S.P. Road, Secunderabad – 500003. Pan : Aaacg7614F (Appellant) (Respondent / Cross Appellant) Ita Nos.1576 & 1577/Hyd/2017 Gpvr Engineers Limited Assessment Year: 2014-15 The Deputy Commissioner Gvpr Engineers Limited, Of Income Tax, C/O. M. Anandam & Co., Circle 2(2), Chartered Accountants, Hyderabad. 7A, Surya Towers, S.P. Road, Secunderabad – 500003. Pan : Aaacg7614F (Appellant) (Respondent / Cross Appellant) Assessee By: Shri M.V. Anil Kumar Revenue By: Smt. D. Komali Krishna Date Of Hearing: 27/10/2021 Date Of Pronouncement: 23/11/2021 O R D E R Per S. S. Godara, J.M. These Two Revenue & Assessee’S Cross Appeals I.E., Ita Nos.1576 & 1617/Hyd/2017 For A.Y. 2013-14 & Ita No.1577 & 1618/Hyd/2017 For A.Y. 2014-15 Arise Against The Commissioner Of Income Tax (Appeals) – 2, Hyderabad’S Separate Orders Dt.30.06.2017 & 29.06.2017, Passed In Case Nos.0075 & 0436/2016-17, Respectively, Involving Proceedings U/S 143(3) Of The Act.

For Appellant: Shri M.V. Anil KumarFor Respondent: Smt. D. Komali Krishna
Section 143(3)Section 80I

…ITA Nos.1617 and 1618/Hyd/2017 and ITA Nos.1576 & 1577/Hyd/2017 GPVR Engineers Limited IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri A. Mohan Alankamony, Accountant Member AND Shri S.S. Godara, Judicial Member Assessment Year: 2013-14 GVPR Engineers Limited, The Asst.Commissioner of C/o. M. Anandam & Co., Income Tax, Chartered Accountants, Circle 2(2), 7A, Surya Towers, Hyderabad. S.P. Road, Secunderabad – 500003. PAN : AAACG7614F (Appellant) (Respondent) Assessment Year: 2014-15 GVPR Engineers Limited, The Deputy Commissioner C/o. M. Anandam &…

ACIT, Circle-7(1), New Delhi vs. Dlf Commercial Developers Ltd., New Delhi

In the result, all the appeals of the Revenue are dismissed

ITA 9227/DEL/2019[2008-09]Status: DisposedITAT Delhi17 Nov 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri J.K. Mishra, CIT-D.R
Section 143Section 143(3)Section 263Section 80Section 80I

…eration but would split the profit element into one derived from the development of the infrastructure and that derived from the activity of maintenance and operation thereof. Further, Hon’ble Bombay High Court in the case of CIT v. ABG Heavy Industries Ltd. 322 ITR 323 (Bom) (SLP of revenue dismissed by Supreme Court [2011] 336 ITR 15) in the context of section 80IA has specifically held that there is no requirement for compliance of all the three activities of development, operation and maintenance together. We also observe that it is neither feasible nor practicable for the assessee to carry out cumulative ac…

Nec-Ncc-Maytas Jv, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-6(1), Hyderabad

Appeals are dismissed

ITA 496/HYD/2018[2006-07]Status: DisposedITAT Hyderabad12 May 2021AY 2006-07

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

For Appellant: Shri Mohd. Afzarl, (A.R.)For Respondent: Shri YVST Sai (CIT-D.R.)
Section 143(3)Section 80I

…ntaining 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. 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 5. Hon'ble ITAT Ahmedabad Bench-D in the case of Sugam Constructions Pvt Ltd Vs ITO.…

Nec-Ncc-Maytas Jv, Hyderabad vs. Income Tax Officer, Ward-6(1), Hyderabad

Appeals are dismissed

ITA 1129/HYD/2018[2011-12]Status: DisposedITAT Hyderabad12 May 2021AY 2011-12

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

For Appellant: Shri Mohd. Afzarl, (A.R.)For Respondent: Shri YVST Sai (CIT-D.R.)
Section 143(3)Section 80I

…ntaining 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. 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 5. Hon'ble ITAT Ahmedabad Bench-D in the case of Sugam Constructions Pvt Ltd Vs ITO.…

Nec-Ncc Maytas Joint Venture, Hyd, Hyderabad vs. ACIT, Cirlce-6(1), Hyd, Hyderabad

Appeals are dismissed

ITA 430/HYD/2016[2007-08]Status: DisposedITAT Hyderabad12 May 2021AY 2007-08

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

For Appellant: Shri Mohd. Afzarl, (A.R.)For Respondent: Shri YVST Sai (CIT-D.R.)
Section 143(3)Section 80I

…ntaining 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. 432/Hyd/2016; 2137/Hyd/2017 & 496, 1129 to 1132/Hyd/2018 5. Hon'ble ITAT Ahmedabad Bench-D in the case of Sugam Constructions Pvt Ltd Vs ITO.…

Antony Waste Handling Cell P.Ltd, Thane vs. Jt CIT RG 1, Thane

In the result, the appeals are allowed

ITA 5566/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Dec 2020AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Mr. Madhur Agrawal, ARFor Respondent: Mr. Michael Jerald, DR
Section 143(3)Section 8Section 80Section 80I

…ills. Thus the Ld. counsel submits that even waste collection and transportation, by itself, is solid waste management system. In this regard, reliance is placed by him on the decision of the Hon’ble Bombay High Court in the case of ABG Heavy Industries Ltd. 322 ITR 323 wherein it is held that to be eligible for deduction, the assessee need not develop the entire infrastructure and even if the assessee is developing part of the infrastructure, the assessee would be eligible for deduction u/s 80IA of the Act. Finally, the Ld. counsel explains that as because the contract has been awarded by respective municipal…

Antony Waste Handling Cell P.Ltd, Thane vs. Asst CIT Cir 1, Thane

In the result, the appeals are allowed

ITA 2056/MUM/2015[2010-11]Status: DisposedITAT Mumbai04 Dec 2020AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11

For Appellant: Mr. Madhur Agrawal, ARFor Respondent: Mr. Michael Jerald, DR
Section 143(3)Section 8Section 80Section 80I

…ills. Thus the Ld. counsel submits that even waste collection and transportation, by itself, is solid waste management system. In this regard, reliance is placed by him on the decision of the Hon’ble Bombay High Court in the case of ABG Heavy Industries Ltd. 322 ITR 323 wherein it is held that to be eligible for deduction, the assessee need not develop the entire infrastructure and even if the assessee is developing part of the infrastructure, the assessee would be eligible for deduction u/s 80IA of the Act. Finally, the Ld. counsel explains that as because the contract has been awarded by respective municipal…

Assistant Commissioner of Income-Tax, Kolhapur vs. Vijaykumar Rajaram Shah, Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 608/PUN/2016[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…08, ITA No.431/PUN/2007, ITA No.435/PUN/2007 and ITA No.766/PUN/2009 pertaining to assessment years 2006-07, 2005-06, 2003-04 and 2004-05 dated 08.06.2011 as well as the Jurisdictional High Court’s judgement in the case of ABG Heavy Industries Ltd. & Others, 322 ITR 323 (Bom-HC). Assessing Officer held that every decisions must be considered as applicable to the facts of that case. Assessing Officer disregarded even the decision in its own case too. Otherwise, the judgements in assessee’s own case (supra) as well as the judgement of the Jurisdictional High Court in the case of ABG Heavy Industries Ltd. & Others…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1247/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…08, ITA No.431/PUN/2007, ITA No.435/PUN/2007 and ITA No.766/PUN/2009 pertaining to assessment years 2006-07, 2005-06, 2003-04 and 2004-05 dated 08.06.2011 as well as the Jurisdictional High Court’s judgement in the case of ABG Heavy Industries Ltd. & Others, 322 ITR 323 (Bom-HC). Assessing Officer held that every decisions must be considered as applicable to the facts of that case. Assessing Officer disregarded even the decision in its own case too. Otherwise, the judgements in assessee’s own case (supra) as well as the judgement of the Jurisdictional High Court in the case of ABG Heavy Industries Ltd. & Others…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1246/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…08, ITA No.431/PUN/2007, ITA No.435/PUN/2007 and ITA No.766/PUN/2009 pertaining to assessment years 2006-07, 2005-06, 2003-04 and 2004-05 dated 08.06.2011 as well as the Jurisdictional High Court’s judgement in the case of ABG Heavy Industries Ltd. & Others, 322 ITR 323 (Bom-HC). Assessing Officer held that every decisions must be considered as applicable to the facts of that case. Assessing Officer disregarded even the decision in its own case too. Otherwise, the judgements in assessee’s own case (supra) as well as the judgement of the Jurisdictional High Court in the case of ABG Heavy Industries Ltd. & Others…

Assistant Commissioner of Income-Tax vs. Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur

In the result, the appeal of the Revenue in ITA No

ITA 1245/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…08, ITA No.431/PUN/2007, ITA No.435/PUN/2007 and ITA No.766/PUN/2009 pertaining to assessment years 2006-07, 2005-06, 2003-04 and 2004-05 dated 08.06.2011 as well as the Jurisdictional High Court’s judgement in the case of ABG Heavy Industries Ltd. & Others, 322 ITR 323 (Bom-HC). Assessing Officer held that every decisions must be considered as applicable to the facts of that case. Assessing Officer disregarded even the decision in its own case too. Otherwise, the judgements in assessee’s own case (supra) as well as the judgement of the Jurisdictional High Court in the case of ABG Heavy Industries Ltd. & Others…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1179/PUN/2015[2011-12]Status: DisposedITAT Pune26 Jun 2020AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…08, ITA No.431/PUN/2007, ITA No.435/PUN/2007 and ITA No.766/PUN/2009 pertaining to assessment years 2006-07, 2005-06, 2003-04 and 2004-05 dated 08.06.2011 as well as the Jurisdictional High Court’s judgement in the case of ABG Heavy Industries Ltd. & Others, 322 ITR 323 (Bom-HC). Assessing Officer held that every decisions must be considered as applicable to the facts of that case. Assessing Officer disregarded even the decision in its own case too. Otherwise, the judgements in assessee’s own case (supra) as well as the judgement of the Jurisdictional High Court in the case of ABG Heavy Industries Ltd. & Others…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1178/PUN/2015[2010-11]Status: DisposedITAT Pune26 Jun 2020AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…08, ITA No.431/PUN/2007, ITA No.435/PUN/2007 and ITA No.766/PUN/2009 pertaining to assessment years 2006-07, 2005-06, 2003-04 and 2004-05 dated 08.06.2011 as well as the Jurisdictional High Court’s judgement in the case of ABG Heavy Industries Ltd. & Others, 322 ITR 323 (Bom-HC). Assessing Officer held that every decisions must be considered as applicable to the facts of that case. Assessing Officer disregarded even the decision in its own case too. Otherwise, the judgements in assessee’s own case (supra) as well as the judgement of the Jurisdictional High Court in the case of ABG Heavy Industries Ltd. & Others…

Laxmi Civil Engineering Services Pvt. Ltd., Kolhapur vs. Assistant Commisisoner of Income-Tax

In the result, the appeal of the Revenue in ITA No

ITA 1177/PUN/2015[2009-10]Status: DisposedITAT Pune26 Jun 2020AY 2009-10

Bench: Shri D. Karunakara Rao, Am & Shri S. S. Viswanethra Ravi, Jm Sl.

For Appellant: Shri Dr. P. Daniel, AdvFor Respondent: Shri B. Kishore
Section 132Section 132(4)Section 143(3)

…08, ITA No.431/PUN/2007, ITA No.435/PUN/2007 and ITA No.766/PUN/2009 pertaining to assessment years 2006-07, 2005-06, 2003-04 and 2004-05 dated 08.06.2011 as well as the Jurisdictional High Court’s judgement in the case of ABG Heavy Industries Ltd. & Others, 322 ITR 323 (Bom-HC). Assessing Officer held that every decisions must be considered as applicable to the facts of that case. Assessing Officer disregarded even the decision in its own case too. Otherwise, the judgements in assessee’s own case (supra) as well as the judgement of the Jurisdictional High Court in the case of ABG Heavy Industries Ltd. & Others…

Unity Infrasporjects Ltd, Mumbai vs. Asst CIT Cen Cir 8(2), Mumbai

ITA 139/MUM/2018[2008-09]Status: DisposedITAT Mumbai19 Feb 2020AY 2008-09

Bench: Shri Pawan Singh, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 7270 & 7075/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2008-09 & 2013-14)

For Appellant: Shri Sushil KumarFor Respondent: Shri Rakesh Mohan, AR
Section 143(2)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 7270 & 7075/Mum/2017 (निर्धारणवर्ा / Assessment Year: 2008-09 & 2013-14) M/s Unity Infraprojects DCIT CC – 8(2), 6th floor, Room No. 658, Ltd. बिधम/ Aayakar Bhavan, M. K. 1252, Pushpanjali Vs. Road, Mumbai-400 020 Apartment, Old Prabhadevi, Mumbai-400 025 स्थायीलेखासं./जीआइआरसं./PAN No. AAACU4560E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ I.T.A. No. 139 & 140/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2008-09 & 2013-14) DCIT CC – 8(2), M/s Unity Infraprojects 6…

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

In the result the appeal of the Revenue is dismissed

ITA 2449/DEL/2011[2005-06]Status: DisposedITAT Delhi30 Jan 2020AY 2005-06

Bench: Shri N.K. Billaiya & Shri Kuldip Singhita No. 977/Del/2010 [A.Y 2004-05]

For Appellant: Shri Rakesh Gupta. AdvFor Respondent: Shri J.K. Mishra, CIT-DR

…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 assertion cannot be approved by us. Therefore, taking into the facts of the present case., we are the considered view that appellan…