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

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

7. The language of section 80IA was materially amended vide finance bill of 2001. The explanatory memorandum for the Finance Bill 2001 recorded as under: "Under the existing provisions of section 80IA, roads, highways, bridges, airports ports and rail systems are regarded as infrastructure facilities and the enterprises engaged in developing or operating and maintaining or developing, operating and maintaining

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

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

7. The language of section 80IA was materially amended vide finance bill of 2001. The explanatory memorandum for the Finance Bill 2001 recorded as under: "Under the existing provisions of section 80IA, roads, highways, bridges, airports ports and rail systems are regarded as infrastructure facilities and the enterprises engaged in developing or operating and maintaining or developing, operating and maintaining

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\ndismissed

7 ITA No. 141/Hyd/2007 &\nOthers). and Patel Engineering Ltd. Vs. DCIT 84 TTJ (Mum) 646.\n6. On examining the facts of assessee's case it is noticed that assessee\nhas carried out construction work and profits earned from this activity\nis being claimed as deduction under section 80IA(4).\nSub-section (1) of 80IA provides for a deduction

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

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

7 ITA No. 141/Hyd/2007 &\nOthers). and Patel Engineering Ltd. Vs. DCIT 84 TTJ (Mum) 646.\n6. On examining the facts of assessee's case it is noticed that assessee\nhas carried out construction work and profits earned from this activity\nis being claimed as deduction under section 80IA(4).\nSub-section (1) of 80IA provides for a deduction

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Jagadish

801A of the Act was not made by the assesse in the original ITR filed by the assessee u/s 139(1) o filed by the assessee u/s 139(1) on 30.11.2016. The Ld.CIT(A) erred in allowing the appeal of the assessee ignoring the The Ld.CIT(A) erred in allowing the appeal of the assessee ignoring the The Ld.CIT

ASSISTANT COMMISSIONER OF INCOME TAX, MADURAI vs. RAMCO INDUSTRIES LIMITED , CHENNAI

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

reassess the case with specific instructions to re-determine the quantum of deduction allowable u/s. 80- M/s. Ramco Industries Ltd. :: 3 :: IA of the Act, in accordance with the relevant provisions of law. Aggrieved by the order of the Ld.Pr.CIT passed u/s.263 of the Act dated 30/08/2016, the assessee filed an appeal [ITA No.2880/Mds/2016] before this Tribunal, challenging the directions

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

7 of the Act read with approval of Ministry of Commerce infra- 1 Section, Government of India vide letter dated 11.8.1994, for conversion of CFS of S Uohn Freight System Ltd. to ICD, the same is certified as Inland Port/extended arm of the Port for claiming deduction under section 80 lA of the Income Tax Act, 1961. , This is issued

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

7 of the Act read with approval of Ministry of Commerce infra- 1 Section, Government of India vide letter dated 11.8.1994, for conversion of CFS of S Uohn Freight System Ltd. to ICD, the same is certified as Inland Port/extended arm of the Port for claiming deduction under section 80 lA of the Income Tax Act, 1961. , This is issued

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

7 of the Act read with approval of Ministry of Commerce infra- 1 Section, Government of India vide letter dated 11.8.1994, for conversion of CFS of S Uohn Freight System Ltd. to ICD, the same is certified as Inland Port/extended arm of the Port for claiming deduction under section 80 lA of the Income Tax Act, 1961. , This is issued

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

7 of the Act read with approval of Ministry of Commerce infra- 1 Section, Government of India vide letter dated 11.8.1994, for conversion of CFS of S Uohn Freight System Ltd. to ICD, the same is certified as Inland Port/extended arm of the Port for claiming deduction under section 80 lA of the Income Tax Act, 1961. , This is issued

AGNI STEELS PVT. LTD.,ERODE vs. DCIT, CIRCLE-1,, ERODE

In the result, appeal filed by the assessee is allowed

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

reassessment is available only if the Department comes into possession of materials, apart from that already available as part of its records or if primary particulars reveal discrepancies that are not explained or resolved by the accompanying documentation. This is subject, therefore, to the assessee having placed on record all materials necessary for the appreciation of issues arising for assessment

M/S.VA TECH WABAG LTD,CHENNAI vs. ACIT CENTRAL CIRCLE 3(2), CHENNAI

The appeal stand allowed in terms of our above order

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manomohan Das

reassessment could not be done since original order is merged with the order of higher authorities. Lastly, there was no fresh evidence coming into the possession of authorities which would indicate that the assessee understated income or claimed excessive deductions etc. All the details qua deduction u/s 80IA were submitted and verified by lower authorities