2013 (2) TMI 531

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...., if we dispose them all of by a common order, particularly when almost identical issue is involved. The appeals filed against the common order of Commissioner of Income Tax(Appeals) dated 28.02.2011. 2. In nutshell, the most relevant facts leading to these appeals are that the assessee company is engaged in the business of generation of electricity through windmills. The assessee claimed deduction under section 80IA of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for short) which was disallowed in a reassessment proceedings undertaken under section 147 read with section 148 of the Act. The assessee company was successful in getting desired relief in the first appeal. But that decision was reversed by the Hon'ble ITAT v....

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....years from 1997-98 to 2002-03, allowed assessee's appeals. Consequentially, the demand of tax got vacated vide order passed under section 150 dated 27th February, 2006. But the Hon'ble Tribunal vide its order dated 31.12.2007 reversed the order of the Commissioner of Income Tax(Appeals) and restored that of Assessing Officer. Therefor, again order under section 150 dated 30.01.2009 was passed raising outstanding tax demand from Rs. 20,20,896 to Rs. 29,84,524/-. The grievance of the assessee company is against this increase of tax demand resulting from charging of interest under section 220(2) of the Act on the tax demand i.e. Rs. 20,20,896/- vide order dated 29.10.2004 for a period of 50 months from December, 2004 to January, 2009. The g....

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....on 80IA of the Act; the date of initial order passed under section 143(1), the date of re-assessment order; the amount of demand raised as per re-assessment order; demand of tax and interest payable after deducting TDS, advance tax etc., date of order by CIT(A) in the first round; date of order giving effect to CIT(A)'s order in first round, net tax demand raised; date of filing of appeal before Hon'ble ITAT in the first round, date of passing order by Assessing Officer giving effect to Tribunal's order, consequential determination of taxable income and the amount of interest levied under section 220(2) of the Act:.   Assessment Years   1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 Date of filin....

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....Rs. 10,10,400 8,11,500 19,29,600 7,57,300 8,45,797 26,25,050 14,68,092 15,49,950 3. After giving effect to the order of learned Commissioner of Income Tax (Appeals), the assessee was not liable to pay any tax as per the learned Authorised Representative. The learned Commissioner of Income Tax(Appeals) after considering the facts of the case has held that as on the dates when the orders were passed on 30.01.2009, 24.02.2009 and 10.06.2009, giving effect to the order of the Hon'ble ITAT, there being no outstanding tax liability due from the assesse, the assessee could not be treated as "assesse-in-default". However from the date of order passed giving effect to CIT(A)'s order dated 27.12.2006, the assessee has to be treated as a....