Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT. 7. Hon'ble ITAT Mumbai Bench-C

76 Taxmann.com 105Reported decision2016#6715 most cited

What is Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT. 7. Hon'ble ITAT Mumbai Bench-C authority for?

This case is cited for the proposition that deductions under sections 80IA and 80IAB of the Income Tax Act, 1961, are not available for infrastructure facilities unless they are specifically enumerated in the relevant sub-sections.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Also referred to as

Patil & Sons Belgaum Constructions · section 80ia · section 80iab · deduction under section 80ia · infrastructure facility · deduction u/s 80ia · section 80ia(4) · section 80ia(13) · section 80ia(4)(i)

Issues it is cited on

section 80ia(13)section 80iabsection 80ia(4)(i)section 8osection 80ia(4)infrastructure facilitydeduction under section 80iadeduction u/s 80iasection 17section 201(1a)section 194csection 80ia

Judgments citing Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT. 7. Hon'ble ITAT Mumbai Bench-C

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. DCIT, Central Circle-1(1), Sambalpur

In the result, appeals of the assesee in IT(SS)A No

ITA 89/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. ACIT, Central Circle-1(1), Sambalpur

In the result, appeals of the assesee in IT(SS)A No

ITA 88/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

Asst. CIT, Central Circle, Sambalpur, Aayakar Bhawan vs. Shree Balaji Engicon Limited, Belpahar Rs

In the result, appeals of the assesee in IT(SS)A No

ITA 320/CTK/2023[2011-12]Status: DisposedITAT Cuttack07 Jan 2025AY 2011-12

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

M/S. Shree Baalaji Engicons Limited, Jharsuguda vs. Deputy Commissioner of Income Tax ( Central Circle-1(1), Sambalpur

In the result, appeals of the assesee in IT(SS)A No

ITA 296/CTK/2023[2013-14]Status: DisposedITAT Cuttack07 Jan 2025AY 2013-14

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, Central Circle, Sambalpur vs. M/S. Shree Balaji Engicons Pvt. Ltd., Jharsuguda

In the result, appeals of the assesee in IT(SS)A No

ITA 142/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, Central Circle, Sambalpur vs. M/S. Shree Balaji Engicons Pvt. Ltd., Jharsuguda

In the result, appeals of the assesee in IT(SS)A No

ITA 141/CTK/2023[2016-17]Status: DisposedITAT Cuttack07 Jan 2025AY 2016-17

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

ACIT, Central Circle, Sambalpur vs. M/S. Shree Balaji Engicons Pvt. Ltd., Jharsuguda

In the result, appeals of the assesee in IT(SS)A No

ITA 13/CTK/2023[2018-19]Status: DisposedITAT Cuttack07 Jan 2025AY 2018-19

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A

…"यायपीठ,कटक आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, कटक अिधकरण कटक कटक "यायपीठ कटक "यायपीठ "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER IT(SS)A No.77/CTK/2023 ITA No.88/CTK/2023 वष" DCIT, Central Circle-1(1), Sambalpur M/s Shree Balaji Engicons Limited Vs Belpahar, Jharsuguda-768217 PAN No. : AAGCS 4292 P AND ITA No.141/CTK/2023 ITA No.13/CTK/2023 (िनधा"रण वष" / A.Yrs :2011-2012, 2016-2017, 2017-2018 & 2018-2019) DCIT, Central Circle-1(1), Sambalpur Vs M/s Shree Balaji Engicons…

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

Appeals are dismissed therefore

ITA 189/HYD/2018[2012-13]Status: DisposedITAT Hyderabad28 Feb 2022AY 2012-13

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

…hmedabad 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 & Sons Belgaum Constructions (P.) Ltd Vs ACIT. 7. Hon'ble ITAT Mumbai Bench-C in the case of ACIT Vs Pratibha Industries Ltd. 8. [2016] 76 Taxmann.com 105 ( Jammu & Kashmir) Hon'ble High Court of Jammu & Kashmir in the case of CIT Vs TRG Industries Pvt Ltd . 9. [2019] 107 Taxmann 362 (Madras) Hon'ble High Court of Madras CIT Vs Chettinad Lignite Transport Services Pvt Ltd 10. Hon'ble ITAT Hyderabad Bench-B in the case of Sushee Hi Tech Constructions Pvt Ltd Vs DCIT. 11. Hon'ble ITAT Rajkot i…

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

…hmedabad 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 & Sons Belgaum Constructions (P.) Ltd Vs ACIT. 7. Hon'ble ITAT Mumbai Bench-C in the case of ACIT Vs Pratibha Industries Ltd. 8. [2016] 76 Taxmann.com 105 ( Jammu & Kashmir) Hon'ble High Court of Jammu & Kashmir in the case of CIT Vs TRG Industries Pvt Ltd . 9. [2019] 107 Taxmann 362 (Madras) Hon'ble High Court of Madras CIT Vs Chettinad Lignite Transport Services Pvt Ltd 10. Hon'ble ITAT Hyderabad Bench-B in the case of Sushee Hi Tech Constructions Pvt Ltd Vs DCIT. 11. Hon'ble ITAT Rajkot i…

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

…hmedabad 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 & Sons Belgaum Constructions (P.) Ltd Vs ACIT. 7. Hon'ble ITAT Mumbai Bench-C in the case of ACIT Vs Pratibha Industries Ltd. 8. [2016] 76 Taxmann.com 105 ( Jammu & Kashmir) Hon'ble High Court of Jammu & Kashmir in the case of CIT Vs TRG Industries Pvt Ltd . 9. [2019] 107 Taxmann 362 (Madras) Hon'ble High Court of Madras CIT Vs Chettinad Lignite Transport Services Pvt Ltd 10. Hon'ble ITAT Hyderabad Bench-B in the case of Sushee Hi Tech Constructions Pvt Ltd Vs DCIT. 11. Hon'ble ITAT Rajkot i…

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

…hmedabad 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 & Sons Belgaum Constructions (P.) Ltd Vs ACIT. 7. Hon'ble ITAT Mumbai Bench-C in the case of ACIT Vs Pratibha Industries Ltd. 8. [2016] 76 Taxmann.com 105 ( Jammu & Kashmir) Hon'ble High Court of Jammu & Kashmir in the case of CIT Vs TRG Industries Pvt Ltd . 9. [2019] 107 Taxmann 362 (Madras) Hon'ble High Court of Madras CIT Vs Chettinad Lignite Transport Services Pvt Ltd 10. Hon'ble ITAT Hyderabad Bench-B in the case of Sushee Hi Tech Constructions Pvt Ltd Vs DCIT. 11. Hon'ble ITAT Rajkot i…

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

…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- 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…

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

…hmedabad 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 & Sons Belgaum Constructions (P.) Ltd Vs ACIT. 7. Hon'ble ITAT Mumbai Bench-C in the case of ACIT Vs Pratibha Industries Ltd. 8. [2016] 76 Taxmann.com 105 ( Jammu & Kashmir) Hon'ble High Court of Jammu & Kashmir in the case of CIT Vs TRG Industries Pvt Ltd . 9. [2019] 107 Taxmann 362 (Madras) Hon'ble High Court of Madras CIT Vs Chettinad Lignite Transport Services Pvt Ltd 10. Hon'ble ITAT Hyderabad Bench-B in the case of Sushee Hi Tech Constructions Pvt Ltd Vs DCIT. 11. Hon'ble ITAT Rajkot…

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

…hmedabad 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 & Sons Belgaum Constructions (P.) Ltd Vs ACIT. 7. Hon'ble ITAT Mumbai Bench-C in the case of ACIT Vs Pratibha Industries Ltd. 8. [2016] 76 Taxmann.com 105 ( Jammu & Kashmir) Hon'ble High Court of Jammu & Kashmir in the case of CIT Vs TRG Industries Pvt Ltd . 9. [2019] 107 Taxmann 362 (Madras) Hon'ble High Court of Madras CIT Vs Chettinad Lignite Transport Services Pvt Ltd 10. Hon'ble ITAT Hyderabad Bench-B in the case of Sushee Hi Tech Constructions Pvt Ltd Vs DCIT. 11. Hon'ble ITAT Rajkot…

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

…hmedabad 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 & Sons Belgaum Constructions (P.) Ltd Vs ACIT. 7. Hon'ble ITAT Mumbai Bench-C in the case of ACIT Vs Pratibha Industries Ltd. 8. [2016] 76 Taxmann.com 105 ( Jammu & Kashmir) Hon'ble High Court of Jammu & Kashmir in the case of CIT Vs TRG Industries Pvt Ltd . 9. [2019] 107 Taxmann 362 (Madras) Hon'ble High Court of Madras CIT Vs Chettinad Lignite Transport Services Pvt Ltd 10. Hon'ble ITAT Hyderabad Bench-B in the case of Sushee Hi Tech Constructions Pvt Ltd Vs DCIT. 11. Hon'ble ITAT Rajkot…