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2019 (7) TMI 2019 - MADHYA PRADESH HIGH COURTValidity of order passed by the Settlement Commission - Revenue submits that the Settlement Commission has wrongly allowed deductions u/s 80-IA (4) as the returns were filed after the period prescribed by law - HELD THAT:- It is observed that the issue of filing of returns after the date prescribed by law was taken up by the respondent before this Court in M/S DILIP BUILDCON LTD. VERSUS UNION OF INDIA & OTHERS [2016 (7) TMI 215 - MADHYA PRADESH HIGH COURT] allowed the petition setting aside the order passed by the Central Board of Direct Taxes and condoned the delay on the part of the respondent in filing returns. Admittedly, the order passed by this Court [supra] has attained finality as the same has not been assailed or challenged by the petitioner before any higher Court. Thus the issue regarding delay in filing the return does not survive and has been finally settled in favour of the respondent. In view of the order passed by this Court, the contention of the learned counsel for the petitioner that the Settlement Commission has wrongly allowed deductions under Section 80- IA (4) of the Act, without taking into consideration the aspect of delay, has no merit and does not survive for either being raised or adjudicated. Also contention of revenue that the respondent was only involved in construction of roads as a contractor and, therefore, as he was only a works contractor, the benefit of the provisions relating to work undertaken for infrastructural development would not have been availed by the respondent and has wrongly been allowed by the Settlement Commission, is to be rejected as Settlement Commission has discussed these aspects extensively - The aforesaid finding in favour of the respondent, is a finding of fact and does not warrant any interference by this Court in writ proceedings.
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