2014 (2) TMI 87

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....ke of convenience, all the cases have been heard and disposed of by this consolidated order. 3. The grievance of the department in its appeals is against allowing deduction under Section 80IA/80IB for all the relevant assessment years. The difference is only of figures otherwise the issue is same in all the appeals of the department. 4. The succinctly stated facts of the case are that assessee Smt. Firdaus Jehangir Dadabhoy, is basically an architect, who got a contract for manufacturing moulded furniture from Tata Consultancy Services (TCS). This contact was executed for a period of 2 to 3 years. The AO accepted the returns of income for the relevant assessment years under Section 143(1) of the Act. Later, in a scrutiny case for asse....

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.... order of AO. It was further submitted that though the learned CIT(A) while disposing the appeal of the assessee for assessment year 2003-04 has held that there was a genuine business activity carried out by the assessee, however, the AO has examined the issue and after taking into consideration the Inspector's report, has found that the factory of the assessee was locked and there was no business activity as even there was no machinery was fixed in the factory premises for producing any article. 7. On the other hand, learned counsel of the assessee placed reliance on the order of learned CIT(A). It was further submitted that the issue was examined while disposing the appeals for the year under consideration and found that there was genu....

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....ded minimum electricity. The CIT(A) further noted that instead of carrying out any meaningful enquiries, the AO has jumped to the conclusion that there was no manufacturing activity. Learned CIT(A) in para 4 of his order has also observed that there is nothing on record brought out by the AO to disprove that no manufacturing activity actually took place at Silvassa and that the argument of the assessee has no merit. On the other hand, the assessee has been able to prove the registration issued by the Directorate of Industries, Union Territory of Dadra & Nagar Haveli treating the assessee as small scale manufacturing, unit engaged in manufacturing of system furnitures viz. modular office system by assembly. The assessee was able to show the ....