AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2017 (8) TMI 646
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....2003, 2003-2004, 2004-2005 and 2005-2006. Thus, the seven appeals. 2. All the seven appeals were admitted on the following identical substantial questions of law:- (1) The Revenue having granted deduction under Sections 80IA/80IB to the appellant in initial assessment year 1996-1997 by assessment order under Section 143(1) was the appellant entitled in law to deduction for 10 consecutive assessment years as provided in Section 80IB(3)? (2) Under the facts and circumstances of the case and evidence and material on record was the Tribunal right in holding that the production of different varieties of branded milk in assessee's industrial undertaking from raw milk did not amount to manufacture or production of Article or thing as ....
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....02, the appellant - Assessee continued to claim the benefit of deduction under Section 80IA/80IB of the Act. This was so as with effect from 1st April, 2000 the benefit under Section 80IA of the Act was bifurcated into deduction in respect of profit and gains from Industrial undertaking/enterprises in the infrastructure development i.e. Section 80IA, while deduction in respect of profit and gains of Industrial undertaking other than undertaking engaged in infrastructure development i.e. Section 80IB of the Act. It is an undisputed position before us that the benefit of deduction available under Section 80IA of the Act for the period of 10 years continued to be available under Section 80IB of the Act. (d) Thereafter, notices dated 16th Ap....
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.....February, 2007 for the subject Assessment Years, the appeals of the appellant-Assessee were dismissed. This is the ground that the appellant-Assessee did not carry out any processing/manufacturing activity to qualify for relief under Section 80IA/80IB of the Act. (g). Being aggrieved with the order dated 20th February, 2007 of CIT(A) for the subject Assessment Years, the appellant-Assessee preferred an appeal to the Tribunal. In its appeal, the appellantassessee inter-alia contended that claim for deduction under Section 80IB of the Act in respect of subject Assessment Years could not be rejected as the deduction granted in the assessment year 1996-1997 i.e. first year has not yet been withdrawn. In support of the aforesaid submissions,....
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....would have no application to the case in hand. This he submits is in view of the fact that there has been no examination of the appellant - Assessee's claim to deduction under Section 80IA/IB of the Act when the same was granted in the initial year to the appellant - Assessee i.e. Assessment Year 1996-1997. Further, it is submitted that so far as Dinshaw Frozen Food Ltd. Nagpur (supra) is concerned, the initial year of grant of deduction was by virtue of assessment order passed under Section 143(3) of the Act and in this case, it is admittedly an intimation under Section 143(1) of the Act. It is submitted that an intimation under Section 143(1) of the Act is not an assessment but only an Intimation. In support he relies upon the Hon'....
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....year and it is only in such cases that the Revenue be barred from denying the claim for deduction in the subsequent Assessment Years, unless the claim for deduction has been withdrawn in the initial year when deduction was claimed and allowed unlike an assessment which is completed under Section 143(1) of the Act. We have perused the decision of this Court in Dinshaw Frozen Food Ltd. Nagpur (supra) which in turn has followed the decision Paul Brothers (supra). We note that there is no finding in the two orders to the effect that the in the initial year the claim under Section 80IA/IB of the Act was granted by virtue of an order passed under Section 143(3) of the Act. Nothing has been brought on record to indicate that there has been some ch....
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....ich gives deduction for 10 consecutive years to the profit and gains of an Industrial undertaking from initial year of assessment when the deduction was allowed, subject to the condition laid down therein. It is not the Revenue's contention that the condition in clause (3) of Section 80IB of the Act has not been fulfilled. Therefore, once deduction is granted in the initial Assessment Year, the same would continue for the period of 10 consecutive year unless the relief for inital year is also withdrawn at the time of withholding the relief under Section 80IA/IB of the Act. (l). Mr. Bhattad also points out that under the Act, there is distinction between assessment which has been completed under Section 143(3) of the Act and intimatio....