AI Drafter 
TaxTMI 
TaxTMI 
2024 (5) TMI 1119
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....nce the assessee is merely a work contractor and not a developer, thereby failing to appreciate the fact that the assessee does not satisfy the condition stipulated in section 80IA(4) of the IT Act, 1961." 3. None appeared on behalf of the respondent-assessee despite service of notice. Accordingly, appeal is being decided on the basis of material on record. 4. The brief facts are that in this case return of income was filed on 30/11/2015 declaring total income of Rs. 'Nil' after claiming deduction u/s. 80IA of Rs. 171,75,71,911/-. A search and seizure action u/s. 132 was carried out in the case of the assessee company alongwith other cases of Pratibha group and assessment u/s. 143(3) r.w.s. 153A was completed on 20/12/2018 determining the total income at Rs. 178,04,93,500/-. Thereafter, on the basis of certain information pertaining to M/s. Pankaj Metal Centre Pvt. Ltd. was received by the ld. AO from DDIT (Investigation), Vadodara wherein it was found that M/s. Pankaj Metal Centre Pvt. Ltd. was merely an entry provider and were paper entity without any actual transaction of goods and material. Based on this information, that assessee has also undertaken bogus bills from M/s.....
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....'ble ITAT in its own case for AYs 2000-01 to 2005-06 (in ITA No 2197 to 2202/Mum/2008) and order dated 22.01.2014 for AYs 2006-07 to 2008-09 (in ITA No. 6749 to 6751/Mum/2012). The Hon'ble ITAT allowed the deduction u/s 80IA to the assessee on the enhanced income in the ratio of eligible turnover to total turnover. 10.3 In this regard it is seen that while deciding the issue for AY 2011-12 my predecessor CIT(A) in his order dated 10.06 2021, has granted relief to the assessee by observing as under 10.3 I have (considered the arguments of the assessee and have gone through the orders of Ld CIT(A) for the year under consideration dated 28th March, 2016 (AY 2011-12) in this order the Ld. CIT(A) has dealt with issue as under 7.31 have considered the arguments of the assessee and have gone through the orders of ITAT for earlier years and CIT (A) order dt 17/4/2015 against order u/s 153A for AY 2006-07 In this order my predecessor has taken into consideration the contentions of AO that Hon'ble ITAT did not have the occasion to consider the amended position of law and held that the decision taken by ITAT was after duly considering all the relevant as....
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....r s. 153A. As held by the Hon'ble Jurisdictional High Court in the case of CIT vs. Murli Agro Products (2014) 49 taxman.com 172, the AO could not have disturbed a matter that has attained finality unless the materials gathered in the course of proceedings under s. 153A establish that the relief granted under the finalized assessment were contrary to the facts unearthed during the course of 153A proceedings In view of the matter position in law, it is held that the AD could not have denied the claim for deduction under s 80IA in the second round of proceedings. Based on the legal position as set forth above, the AO is directed to allow the claim under & BO/A for the captioned year. While giving this direction, I am aware that while deciding the matter for AY. 2005-06 had directed the AO to await the judgement of the Hon'ble High Court of Bombay in this issue, however, on second thoughts, this being the second round of proceedings before the AO and the matter having being already decided by the ITAT in favour of the appellant in the first round of proceedings against which the matter has travelled to the Hon'ble High Court, I am of the view that the disallowance made again a ....
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....hat extent business Income was enhanced and following the precedent of Hon. Jurisdictional High Court in case M/s. Shelfi Developers in 25 taxmann com 173, that of Gujarat High Court in case of M/s Radhe Developers 329 ITR 1 and the decision of CIT(A) for the same year on the same issue, it is held that the assessee company is eligible for claiming deduction on the disclosure made in the return of income filed under 153A with respect to its eligible business income i.e. the enhancement in income on account of bogus purchases and bogus subcontract charge (eg the addition already been confirmed by dismissing the Ground No. 2 as raised by the appellant). The assessee shall be eligible for deduction under 80-IA on such addition made based on turnover of eligible and ineligible units. The AO is directed to verify the correctness of such computation provided by the assessee. 10.8 The ground no. 6 raised by the assessee is decided in line with above directions and is treated as having been allowed. 10.3.1 It is also seen that while deciding the issue for AY 2015-16 my predecessor CIT(A) in his order dated 10.06.2021 has again granted relief to the assessee by observing a....
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....in AY 2011-12 and is decided against the assessor of pare no 9 earlier In light of the decision in AY 2011-12, the ground is decided against the appellant Ground no 3 & 4 are similar to ground no. 5 & 6 taken by the appellant in AY 2011-12 and these grounds are decided in favour of the assessee at para no. 10 earlier. In light of reasons given at para 10, the grounds are decided favour of the assessee. Ground no 5 is similar to ground no. 7 token by the appellant in AY 2011-12 and since the ground is decided in partly favour of the assessee at para no. 11 earlier the ground is decided partly favour of the assessee. Ground no 6 is similar to ground no. 8 taken by the appellant in AY 2011-12 and these grounds are decided in against the assessee at para no. 12 earlier. In light of the decision in AY 2011-12. the ground is decided against the assessee and is dismissed 10.4 Thus, in view of the facts and circumstances of the case, I have no reason to deviate from the above order as passed by my predecessor CIT(A) and also without there being any change in the facts and circumstances. I, accordingly, direct the AO to allow the deduction under section 80-IA of the Act, since the ....