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TMI Blog2015 (12) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... we find it convenient to dispose of these appeals by way of this common and consolidated order. 2. The grounds raised by revenue in these appeals are common, which are as under: "1. The ld. CIT(A) erred both in law and on facts 2. The ld. CIT(A) ought to have appreciated the fact that the AO after examining all the aspects has considered the proceedings u/s 154, as the mistake is within the purview of section 154." 3. As facts and grounds of appeal are identical, to dispose of these appeals, we refer to the facts from AY 2003-04 being ITA No. 883/H/2015. 4. The assessee filed its return of income for the A. Y.2003-04 on 11-11-2009 admitting total income of Rs. 1,14,68,6201- in response to notice u/s 153A. Subsequently, the scrutiny a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come in the order passed u/s 154 dated 04/03/2014. 5. Aggrieved by the order of AO, assessee preferred appeal before ld. CIT(A). 6. In the course of the appellate proceedings, the AR submitted that the claim u/s 80IB was first made in the AY 1998-99 and the claim was accepted by the Assessing Officer for all the subsequent years also. In AY 2003-04, the CIT in an order u/s 263 dated 19.03.2008 had directed the Assessing Officer to disallow 25% of the claim and the said order was set aside by the ITAT vide its order in ITA No.834/Hyd/2008, dtd. 23.10.2009. Similar disallowance as in the current year had also been made for AY 2005-06 which was also set aside by the ITAT. The AR also submitted that the eligibility of the appellant for deduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of AO and submitted that ld. CIT(A) was wrong in allowing the appeal of assessee by setting aside the order of AO. 10. It is worthwhile to mention the facts relating to the issue in dispute as mentioned in the 'statement of facts' by assessee, which are as under: i) Appellant f irm was engaged in the manufacture and sale of Acid Slurry, at Thimmapur Village, Mahaboobnagar Dist ., A.P. which was notif ied as industr ially backward district under category 'B' for the purpose of the provisions of sect ion 80lA of I.T. Act , 1961. ii) The f irst assessment year of the appellants claim U/s.80-IA was for the assessment year 1998-99. The claim was examined. A categorical finding in the assessment order was given as to how and wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal. vi) The mat ter stood decided by the order of the ITAT by its orders dated 23rd October 2009. 3. i) On 18th June 2008 i.e., before the decision of the ITAT for the assessment year 2003-2004, there was an action U/s.132 of I.T. Act, 1961. As a consequence, the assessment from the assessment year 2003-2004 has fallen under the purview of the provisions of section 153A of I.T. Act 1961. ii) I t is borne out of the assessment records that the assessment years 2003-2004; 2004-2005 and 2005-2006 are par t of the block assessments completed U/s.143(3) read with sect ion 153A of the I.T. Act , 1961. The subject mat ter at issue was once again examined by the assessing off icer in the assessment proceedings and the claim has been allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he benefit, of deduction available for a specified number of years on satisfaction of the conditions laid down as per the respective provisions of the Act once considered and allowed cannot be withdrawn subsequently and that too by recourse to the proceedings U/s.154 of the I.T. Act, 1961 when there was no change either in facts and/or in law. iv) The settled judicial proposition of law enunciated by the Apex Court was categorical to the effect that "A mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may be conceivably two opinions. A decision on a debatable point of law is not a mistake apparent from the record. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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