TaxTMI 
TaxTMI 
TaxTMI 
2023 (7) TMI 330
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....ct (hereinafter referred to as the 'Act'). Since, common issues are involved in both the appeals, hence these have been heard together and are being disposed of by this common order. The appeal in ITA No. 2543/Kol/2018 for assessment year 2006-07 is taken as lead case for the purpose of narration of facts. 2. The brief facts of the case are that the original assessment in the case of the assessee was completed u/s 143(3) of the Act on 31.12.2008. In the said assessment, the claim of deduction u/s 80IA(4) of Rs. 2,72,01,280/- was disallowed as the conditions were not fulfilled. The Ld CIT(A)-VIII, Kolkata had dismissed the appeal of the assessee and confirmed that the AO has rightly disallowed the claim of deduction u/s 80IA(4) vide order d....
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.... opportunity of being heard. Since, this appeal pertains to old assessment years, we deem it fit to fix a time frame for the ld. CIT(A) to dispose of these appeals. The Ld. CIT(A) is accordingly directed to dispose off these appeals within a period of 6 months from the date of receipt of this order. The assessee is directed to cooperate with the Ld. CIT(A) in disposing of these appeals expeditiously. Since we have decided to set-aside this issue to the file of the Ld. CIT(A) to decide the issue afresh, the various case laws relied upon by the Ld. A.R are not discussed herein. The Ld. CIT(A) ids directed to dispose of this issue in all the appeals uninfluenced by decision taken earlier in this regard. The decision rendered by us herein would....
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....uced operating part of the order of this Tribunal dated 08.11.2016 would reveal that the Tribunal had observed that the assessee would be entitled to the deduction u/s 80IA in respect of contract directly obtained by the assessee from the Government. The Tribunal, therefore, restored the matter to the file of the CIT(A) to examine the claim of deduction u/s 80IA of the Act to the assessee afresh in accordance with all issues thereof left open. The assessee filed fresh details of break-up of contracts etc. and thereby, claimed the total deduction at Rs. 43901295/-. The ld. CIT(A) after examining the claim of the assessee has allowed the said deduction. In this case, there was no direction of the Tribunal that the deduction claimed by the ass....
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....d to the department under the Income Tax Act. The Hon'ble full bench of the Bombay High Court observed that apart from the above, there was nothing in section 254 or section 251 which would indicate that the appellate authorities are confined to considering only the objections raised before them or allowed to be raised before them either by the assessee or by the department, as the case may be. They can consider the entire proceedings to determine the tax liability of the assessee. The Hon'ble Bombay High Court in the case of "CIT vs. Pruthvi Brokers and Shareholders Pvt. Ltd." (2012) 349 ITR 336 (Bom.) has observed that the assessee is entitled to raise not merely additional legal submissions before the appellate authorities, but is also ....
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....tions to the Income Tax Authority to make a particular assessment or to dispose of a particular case in a particular manner as well as not to interfere with the discretion of the Commissioner in exercise of his appellate functions. It was further held that the AO, while exercising his quasi-judicial powers, was not bound by the said circular and should have exercised his powers independently. The Hon'ble High Court, therefore, directed the AO to make the assessment without keeping in mind the said circular. It may be further observed that the Hon'ble Bombay High Court in the case of 'Pruthvi Brokers & Shareholders Pvt. Ltd.' ITA No. 3908 of 2010 decided on 21.06.12, while relying upon the various decisions of the Hon'ble Supreme Court and o....
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....originally he had subjected himself to the said tax as per his return of income. The AO is directed to process the claim of refund in this respect as per provisions of the law." 6. In view of the aforesaid settled proposition of law, we do not find any infirmity in the order of the CIT(A) in considering the claim of the assessee for deduction u/s 80IA in the set aside proceedings, even if the same was more than the originally claimed in the return of income. 7. However, we find force in the contention of the ld. DR that as per the provisions of section 80A(2) of the Act, the claim of deduction under Chapter VIA shall not in any case exceed the gross total income of the assessee. Therefore, it is directed that the claim of deduction u/s 8....