2014 (1) TMI 1633

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....III, Kolkata in Appeal No.19/CC-XXIV/CIT(A)-C-III/10-11 dated 30.11.2010 for Assessment year 2004-05. ITA No.863/Kol/2011 is an appeal filed by the Revenue against the order of ld. C.I.T.(A)-Central-III, Kolkata in Appeal No.155/CC-XXIV/CIT(A)-C-III/09-10 dated 25.03.2011 for Assessment year 2002-03. ITA No.864/Kol/2011 is an appeal filed by the Revenue against the order of ld. C.I.T.(A)- Central-III, Kolkata in Appeal No.156/CC-XXIV/CIT(A)-C-III/09-10 dated 25.03.2011 for Assessment year 2004- 05. ITA No.1076/Kol/2011 is an appeal filed by the Revenue against the order of ld. C.I.T.(A)- Central-III, Kolkata in Appeal No.02/CC-XXIV/CIT(A)-C-III/10-11 dated 27.05.2011 for Assessment year 2006-07. 2. As the issues in these appeals relate t....

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....sments had been done on 29.12.2006. Subsequently the assessments were reopened u/s 147 of the Act by issuing notice u/s 148 of the Act on 03.03.2008 on the ground that the meat processing plant of the assessee was not liable for deduction u/s 80IB of the Act. It was the submission that the assessments have been completed u/s 143(3) of the Act read with section 147 of the Act on 31.12.2007 wherein deduction u/s 80IB of the Act had been denied in respect of the meat plant by relying upon the decision of the Hon'ble Supreme Court in the case of Relish Foods 237 ITR 59 (SC). It was the submission that the ld. CIT(A) had annulled the assessment by holding that as there had been multiple assessments for the same assessment years earlier, the reop....

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....inal assessment order passed in the case of the assessee clearly shows that even in the assessment order passed u/s 153A of the Act the AO has recorded that the claim of deduction by the assessee has been examined and verified. It is only after this the AO has granted the assessee deduction u/s 80IB of the Act. A perusal of the reason recorded, as also the assessment order which is the subject matter of the appeal now shows that nowhere is there anything mentioned by the Revenue to show that the assessee has not disclosed truly and fully all material facts necessary for assessment. In fact it is only on the basis of the decision of the Hon'ble Supreme Court in the case of Relish Foods which is a 1999 order of the Supreme Court the reopening....

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.... circumstances of the assessee and in law the ld. CIT(A) has erred in deleting the addition of Rs. 62,16,840/- made u/s 2(24)(x) read with section 36(1)(va) of the Act on a/c of employees contribution of PF deducted from salary of the employees not deposited within due date.     2. That in the facts and circumstances of the case and in law the ld. CIT(A) has erred in holding that invoking the provision of section 154 was not in accordance with law without proper appreciation of the fact that the mistake was apparent from the Tax Audit report filed by the assessee which is a part of the record.     3. That the Department craves leave to add, modify or alter any of the ground (s) of appeal and/or adduce add....