Pr. Commissioner Of Income Tax v. M/S Alliance Builders And Contractors Ltd - 2015-LL-0923

Citation	2015-LL-0923
Appellant Name	Pr. Commissioner Of Income Tax
Respondent Name	M/S Alliance Builders And Contractors Ltd.
Court	HIGH COURT OF ALLAHABAD
Relevant Act	Income-tax
Date of Order	23/09/2015
Assessment Year	2004-05
Judgment	View Judgment
Keyword Tags	assessment order • initial assessment • issuance of notice • substantial question of law
Bot Summary:	S.C.,Manu GhildiyalCounsel for Respondent :- Rishi Raj KapoorHon'ble Tarun Agarwala,J.Hon'ble Surya Prakash Kesarwani,J.This is an appeal relating to assessment year 2004-05.Having heard the learned counsel for the appellant, we findthat admittedly this is the second time where thedepartment has tried to reopen the assessmentproceedings. In the initial assessment, the matter withregard to the claim of deduction under Section 80IB(10) ofthe Income Tax Act had gone upto the Tribunal andthereafter before the High Court. The issuance of noticeunder Section 147 of the Act was squarely barred by thesecond proviso to Section 147. The allegation that therequisite conditions for claiming deductions under Section80IB(10) was not properly examined, cannot be a ground forreopening the assessment proceedings in view of the factthat the earlier assessment order was passed under Section143(3) of the Act.No substantial question of law arises for consideration.

Court No. - 37

Case :- INCOME TAX APPEAL No. - 171 of 2015

Appellant :- Pr. Commissioner Of Income Tax
Respondent :- M/S Alliance Builders And Contractors Ltd.
Counsel for Appellant :- Ashok Kumar,Sr.S.C.,Manu Ghildiyal
Counsel for Respondent :- Rishi Raj Kapoor

Hon'ble Tarun Agarwala,J.
Hon'ble Surya Prakash Kesarwani,J.

This is appeal relating to assessment year 2004-05.

Having heard learned counsel for appellant, we find
that admittedly this is second time where the
department has tried to reopen assessment
proceedings. In initial assessment, matter with
regard to claim of deduction under Section 80IB(10) of
the Income Tax Act had gone upto Tribunal and
thereafter before High Court. issuance of notice
under Section 147 of Act was squarely barred by the
second proviso to Section 147. allegation that the
requisite conditions for claiming deductions under Section
80IB(10) was not properly examined, cannot be ground for
reopening assessment proceedings in view of fact
that earlier assessment order was passed under Section
143(3) of Act.

No substantial question of law arises for consideration.
Accordingly, appeal is dismissed.

Order Date :- 23.9.2015
NLY

.

(Surya Prakash Kesarwani,J.) (Tarun Agarwala,J.)
Pr. Commissioner Of Income Tax v. M/S Alliance Builders And Contractors Ltd

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