AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2022 (9) TMI 1040
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....ected against the order dated 13th July, 2016 passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata (the 'Tribunal') in ITA No.2307/Kol/2013 for the assessment year 2008-09. 2. In all the three appeals the common substantial question of law in which the appeals were admitted is as follows: "Whether on the facts and in the circumstances of the case, the Learned Tribunal erred in law in allowing the benefit under Section 80IC of the Income Tax Act by not appreciating the facts and evidences on record that the assessee has not undertaken substantial expansion of business as is required under Section 80IC(2)(b)(iii) of the Act for claiming the benefit of exemption under Section 80IC of the Income Tax Act ?" 3. There are two other ....
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....sted by Ms. Swapna Das, Mr. Siddhartha Das and Mr. Sanjoy Bhowmick, learned Advocates for the respondent in all the three appeals. 6. It is to be noted that all the three appeals were heard individually and we have heard the submissions of the learned standing counsels separately on the three appeals. For the sake of convenience of the Court, a consolidated judgment is passed and the Ministry of Law & Justice shall construe this judgment and order to be individual judgment in each of the appeals. 7. The short issue which falls for consideration is whether the learned Tribunal was right in allowing the benefit to the respondent/assessee under Section 80IC of the Act. The revenue's contention is that the assessee having not undertaken any s....
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....owed to the assessee under Section 80IB of the Act for the assessment years 2002-03 and 2003-04 and after Section 80IC was inserted deduction was allowed for the assessment years 2004-05 and 2005-06 with effect from 1st April, 2005. The other company got amalgamated with the assessee and the assessee was granted the benefit of deduction under Section 80IC of the Act for the assessment years 2006-07, 2007-08 and 2009-10. For the subject assessment years 2008-09, 2010-11 and 2011-12 which are the subject-matter in these three appeals the deduction was disallowed. The reasoning of the assessing officer in all these three years is that the assessee has not undertaken any expansion. As rightly noted by the CIT(A), a consistent approach is requir....
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....ory States. (1) * * * * * * * * * (2) This section applies to any undertaking or enterprise,- (a) . . . . . . . . . (b) which has begun or begins to manufacture or produce any article or thing, specified in the Fourteenth Schedule or commences any operation specified in that Schedule, or which manufactures or produces any article or thing, specified in the Fourteenth Schedule or commences any operation specified in that Schedule and undertakes substantial expansion during the period beginning- (i) . . . (ii) . . . (iii) on the 24th day of December 1997, and ending before the 1st day of April, 2007, in any of the North-Eastern States." 9. The above provision is a special provision in respect of certain undertakings or enterpri....
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....(b) of Section 80IC(2). The assessee would squarely fall within the category of undertakings or enterprises which manufactures or produces any article or thing as specified in the Fourteenth Schedule as the assessee is a mineral based industry which finds place in clause-16 of Part-A of the Fourteenth Schedule. 11. Thus, we are the of the view that the learned tribunal rightly affirmed the conclusion arrived at by the CIT(A). In the result, the appeal (ITA/39/2021) filed by the revenue is dismissed and substantial question of law which was common in all the three appeals is answered against the revenue. 12. On the two other substantial questions of law, we have elaborately heard the learned standing counsels for the appellants in each app....
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....action that having regard to the kind of the assessee suo motu disallowance under section 14A was not correct and it will be in those cases where the assessee in his return has himself apportioned but the Assessing Officer was not accepting the said apportionment. In any event, the Assessing Officer will have to record its satisfaction to the said effect. . . . . . . . . . We also take note of the decision of this Court in the case of CIT v. Ashish Jhunjhunwala reported in [2015] (12) TMI 905 (Cal), and the decision in Pr. CIT v. Britannia Industries Limited I.T.A.T./45/2017 dated July 19,2018. It was pointed out that the assessee has to make a claim (including a claim that no expenditure was incurred) with regard to the expenditure incu....