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TMI Blog2018 (8) TMI 1969X X X X Extracts X X X X X X X X Extracts X X X X ..... And Shri Arun Kumar Garodia, Accountant Member Assessee by: Shri Sunil Jain, C. A. Revenue by: Shri Sunil Kumar Singh, CIT (DR) ORDER A. K. Garodia, AM. Both these appeals are filed by the revenue and these two C.Os. are filed by the assessee and these are directed against two separate orders of learned CIT (A) - 3, Bangalore both dated 23.01.2018 for A. Y. 2013 - 14 & 2014 - 15. All th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . ACIT as reported in 21 Taxman.com 138/ 32 CCH 0297 Hyd Trib and also the tribunal order rendered in the case of Somdutt Builders - NCC JV vs. ACIT in ITA Nos. 148 & 481/Hyd/2009 dated 03.02.2017, copy available on pages 48 to 66 of Legal paper Book. Thereafter he submitted that the work was done as per an old agreement dated 09.10.2001 and supplementary agreement dated 02.08.2002 copy available ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of consistency. 5. We have considered the rival submissions. We find that the learned CIT (A) has followed two tribunal orders and no difference in facts could be pointed out by the learned DR of the revenue. As per Para 48 of this tribunal order, in that case also, deduction u/s 80IA was in dispute for the work undertaken by the assessee for Widening to four lanes and strengthening of existing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isallowed the claim of the assessee. When we examine this legal position in the light of this fact that in all earlier years, the AO has himself allowed the claim of the assessee in the orders passed by him u/s 143 (3), there is no infirmity in the order of CIT (A) and hence, we decline to interfere. 6. In the result, both the appeals of the revenue and both the C.Os. of the assessee are dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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