Creative Infocity Ltd. v. Under 10. Secretary

19 Taxmann.com 270High Court2012#15228 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing Creative Infocity Ltd. v. Under 10. Secretary

M/S SPPL PROPERTY MANAGEMENT PVT. LTD.,KOLKATA vs. JCIT, RANGE-3, KOLKATA, KOLKATA

In the result, the appeal of the assessee stands partly allowed

ITA 1051/KOL/2017[2012-13]Status: DisposedITAT Kolkata07 Sept 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.1051/Kol/2017 Assessment Year: 2012-13 M/S Sppl Property Management Pvt. Ltd…...........….…............…..….. Appellant 11, Crooked Lane, Ground Floor, Dharamtola, Kolkata-700069. [Pan: Aaics7168Q] Vs. Jcit, Range-3, Kolkata..................................................…..............……. Respondent Appearances By: Shri S. Jhajharia, Ar, Appeared On Behalf Of The Appellant. Shri Gaurav Kananjia, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 14, 2022 Date Of Pronouncing The Order : September 07, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.03.2017 Of The Principal Commissioner Of Income Tax [Hereinafter Referred To As ‘Pcit’] Agitating Against The Revision Order Passed By The Pcit Exercising His Powers U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 263Section 801A(4)(ii)Section 801A(4)(iii)Section 80I

…t warrant assessee be denied benefit of deduction u/s 80IA(4)(iii) of the Act. The Coordinate Bench of the Tribunal in this respect has relied upon the decision of Gujarat High Court in the case of Creative Infocity Ltd. vs. Union Secretary reported in [2012] 19 Taxmann.com 270 (Guj.). The relevant part of the order of the Tribunal is reproduced as under: “10. Similarly, Hon'ble Cujarat High Court in the case of Creative Infocity Ltd. Vs. Union Secretary [2012] 19 Taxmann.com 270 (Guj.) also held that, once Industrial Park was approved by Ministry of Commerce & Industry, CBDT has to suo motto issue notification…

M/S SOFT ZONE TECH PARK LTD.,KOLKATA vs. I.T.O.,WARD-1(4), KOLKATA

In the result, the appeal of assessee is allowed in part

ITA 2483/KOL/2019[2009-10]Status: DisposedITAT Kolkata05 Mar 2021AY 2009-10

Bench: Hon’Ble Shri J. Sudhakar Reddy, Am & Hon’Ble Shri A. T. Varkey, Jm Assessment Year: 2009-10

Section 143(3)Section 147Section 80I

…he notification would not warrant the respondent – assessee being denied the benefit of Section 7 A.Y 2009-10 M/s. Soft Zone Tech Park Ltd 801A(4)(iii). " 10. Similarly, Hon'ble Gujarat High Court in the case of Creative Infocity Ltd. Vs. Un Secretary (2012] 19 Taxmann.com 270 (Guj.) also held that, once Industrial Park was approved by Ministry of Commerce & Industry, CBDT has to suo motto issue notification and if there is delay on the part of the CBDT in issuing notification, it would not warrant assessee be denied benefit of deduction u/s. 80IA(4)(iii) of the Act. Hon'ble High Court finally held under: "Once…

I.T.O WD - 56(2),KOLKATA, KOLKATA vs. SALARPURIA SOFT ZONE, KOLKATA

In the result, the appeals of assessee are allowed and that of revenue are dismissed

ITA 813/KOL/2013[2009-10]Status: DisposedITAT Kolkata29 Feb 2016AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Wasim Ahmed, Am]

For Appellant: Shri Sidharth Jhajahria, CAFor Respondent: Shri: Niraj Kumar, CIT-Dr
Section 143(3)Section 80I

…entral Board of Direct Taxes in issuing the notification would not warrant the respondent - assessee being denied the benefit of Section 80IA(4)(iii). " Similarly, Hon’ble Gujarat High Court in the case of Creative Infocity Ltd. Vs. Under 10. Secretary [2012] 19 Taxmann.com 270 (Guj.) also held that , once Industrial Park was approved by Ministry of Commerce & Industry, CBDT has to suo motto issue notification and if there is delay on the part of the CBDT in issuing notification, it would not warrant assessee being denied benefit of deduction u/s. 80IA(4)(iii) of the Act. Hon’ble High Court finally held as under:…

M/S SALARPURIA SOFT ZONE,KOLKATA vs. J.C.I.T RG - 56,KOLKATA, KOLKATA

In the result, the appeals of assessee are allowed and that of revenue are dismissed

ITA 666/KOL/2013[2009-10]Status: DisposedITAT Kolkata29 Feb 2016AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri Wasim Ahmed, Am]

For Appellant: Shri Sidharth Jhajahria, CAFor Respondent: Shri: Niraj Kumar, CIT-Dr
Section 143(3)Section 80I

…entral Board of Direct Taxes in issuing the notification would not warrant the respondent - assessee being denied the benefit of Section 80IA(4)(iii). " Similarly, Hon’ble Gujarat High Court in the case of Creative Infocity Ltd. Vs. Under 10. Secretary [2012] 19 Taxmann.com 270 (Guj.) also held that , once Industrial Park was approved by Ministry of Commerce & Industry, CBDT has to suo motto issue notification and if there is delay on the part of the CBDT in issuing notification, it would not warrant assessee being denied benefit of deduction u/s. 80IA(4)(iii) of the Act. Hon’ble High Court finally held as under:…

M/S SALARPURIA SOFT ZONE,KOLKATA vs. J.C.I.T RG - 56,KOLKATA, KOLKATA

In the result, the appeals of assessee are allowed and that of revenue are dismissed

ITA 665/KOL/2013[2008-2009]Status: DisposedITAT Kolkata29 Feb 2016AY 2008-2009

Bench: Shri Mahavir Singh, Jm & Shri Wasim Ahmed, Am]

For Appellant: Shri Sidharth Jhajahria, CAFor Respondent: Shri: Niraj Kumar, CIT-Dr
Section 143(3)Section 80I

…entral Board of Direct Taxes in issuing the notification would not warrant the respondent - assessee being denied the benefit of Section 80IA(4)(iii). " Similarly, Hon’ble Gujarat High Court in the case of Creative Infocity Ltd. Vs. Under 10. Secretary [2012] 19 Taxmann.com 270 (Guj.) also held that , once Industrial Park was approved by Ministry of Commerce & Industry, CBDT has to suo motto issue notification and if there is delay on the part of the CBDT in issuing notification, it would not warrant assessee being denied benefit of deduction u/s. 80IA(4)(iii) of the Act. Hon’ble High Court finally held as under:…

I.T.O WD - 56(2),KOLKATA, KOLKATA vs. SALARPURIA SOFT ZONE, KOLKATA

In the result, the appeals of assessee are allowed and that of revenue are dismissed

ITA 581/KOL/2013[2008-2009]Status: DisposedITAT Kolkata29 Feb 2016AY 2008-2009

Bench: Shri Mahavir Singh, Jm & Shri Wasim Ahmed, Am]

For Appellant: Shri Sidharth Jhajahria, CAFor Respondent: Shri: Niraj Kumar, CIT-Dr
Section 143(3)Section 80I

…entral Board of Direct Taxes in issuing the notification would not warrant the respondent - assessee being denied the benefit of Section 80IA(4)(iii). " Similarly, Hon’ble Gujarat High Court in the case of Creative Infocity Ltd. Vs. Under 10. Secretary [2012] 19 Taxmann.com 270 (Guj.) also held that , once Industrial Park was approved by Ministry of Commerce & Industry, CBDT has to suo motto issue notification and if there is delay on the part of the CBDT in issuing notification, it would not warrant assessee being denied benefit of deduction u/s. 80IA(4)(iii) of the Act. Hon’ble High Court finally held as under:…

Creative Infocity Ltd. v. Under 10. Secretary (19 Taxmann.com 270) — Cited in 6 Judgments | BharatTax