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TMI Blog2014 (2) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances of the case the learned CIT (A) is not justified in quashing the proceedings u/s 147 & 148 of the I.T. Act, 1961 and holding that subsequent assessment order passed based upon such proceedings is void ab initio and hence annulled. 02. In the facts and in the circumstances of the case the learned CIT (A) was not justified in quashing the proceedings u/s 147 & 148 of the I.T. Act, 1961 ignoring the fact that the assessee's case is squarely covered by Explanation 2(b) u/s 147 of the I.T. Act, 1961 as there is no change of opinion involved as there was no assessment order in the assessee's case for the relevant A.Y. 03. In the facts and in the circumstances of the case the learned CIT (A) is not justified in allowing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Rs. 36,76,912/- u/s.80P(2)(a)(vi) and disallowed the advertisement expenses of Rs. 1,68,600/-. The matter was carried before the first appellate authority, wherein the relief has been granted to the assessee on both accounts. The same has been opposed before us on behalf of revenue, inter alia submitted that the CIT(A) was not justified in allowing deduction u/s.80P(2)(a)(vi) when the assessee itself is not a cooperative society but a district federation of labourers cooperative society and income earned by federation cannot be said to be attributable to the collective disposal of labour of its members as contemplated in section 80P(2)(a)(vi) of I.T. Act. On the other hand, the Authorized Representative has supported the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). We uphold the same. Similar issue arose in A.Y. 2008-09 and 2009-10. Facts being similar, so following the same reasoning, we uphold the order of CIT(A) on the issue for the reasons stated above. 4. Next issue in A.Y. 2006-07 is with regard to allowability of advertisement expenses of Rs.1,68,600/-. The Assessing Officer disallowed the expenditure in the assessment order, in appeal, the same was allowed. The same has been opposed before us on behalf of revenue. We find that a similar issue arose in A.Y. 2009-10 which is a speaking order on the issue, wherein, the Assessing Officer disallowed the entire advertisement expenditure of Rs. 3,32,320/- by resorting only to auditors remark in the statutory audit. In appeal, the CIT(A) all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its of State ministers, local elected representatives and other dignitaries to the city of Nashik and the premises of society, who have helped the assessee in getting more contracts for labour, therefore, commercial expediency established. In the facts and circumstances, the expenditure was rightly made by the assessee for business purpose and the same was rightly directed by the CIT(A) to deleted the expenditure incurred wholly and exclusively for the growth of assessee's business. Accordingly, the same is upheld. A similar issue arose in other years. Facts being similar, so following the same reasoning, the order of CIT(A) is upheld who has allowed the expenditure which was disallowed by the assessee on account of non business purpose. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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