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TMI Blog2015 (6) TMI 1206X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 4/2010 was applied by the Tribunal to hold that widening of roads would amount to new infrastructure facility falling within the purview of section 80IA of the Act - the expression development of infrastructure facility includes widening of roads. Under these circumstances we do not find any infirmity in the order passed by the CIT(A). Appeal filed by the Revenue is dismissed. - Shri D. Manmohan, Vice President and Shri Sanjay Arora, Accountant Member Appellant by: Shri Santosh Kumar Respondent by: Shri Y.P. Trevedi Shri Vinod Modi ORDER D. Manmohan, V.P. This appeal pertains to A.Y. 2008-09. 2. The only ground urged before us is whether the assessee is entitled to deduction under section 80IA(4)(i) of the Act. Assessee is engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 the reasons given therein are extracted for the sake of ready reference: - 4.1 I have carefully considered the assessment order and the submission made by the ld. AR. As per the facts of this case, the appellant has entered into a Concession Agreement dated 30.10.2001 with the National Highways Authority of India (NHAI) for the construction, operation and maintenance of Rajahmundry Dharmavaram Tuni Toll Road Annuity Project, a 53Km Stretch of road Vishakapatnam district in the state of Andhra Pradesh in India on NH-5 on BOT basis for a period of 17 years and 6 months. The appellant has, accordingly, started operating and maintaining the said Highway Road, being the infrastructure facility, from 20.09.2004 and thus commenced commercial op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , widening of an existing road by constructing additional lanes as a part of a highway project by an undertaking would be regarded as a new infrastructure facility for the purpose of Section 801A(4)(i) of the Act . The Id. AR has filed a copy of the above said circular. 4.3 On careful examination of the matter, I find that the issue has been set to rest by the above circular of CBDT which reads as under: Circular No. 4/2010 Subject:- Widening of existing road - definition of a new infrastructure facility clarification regarding. Reference have been received by the Board as to whether widening of existing roads constitutes creation of new infrastructure facility for the purpose of Section 80IA(4)(1) of the Income Tax Act, 1961. Section 80IA( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of notice under section 147 or by taking recourse to the powers vested under in the Commissioner of Income Tax under section 263 of the Act and thus the same attained finality. Though he submitted that in respect of A.Y. 2007-08 the matter is pending before the ITAT, Delhi Benches but at the same time submitted that the facts being not in dispute the issue can be decided in any year and it is not necessary to keep the matter in abeyance till the disposal of the earlier years order. He also relied upon the decision of the ITAT Pune in the case of Rohan Rajdeep Infrastructure (ITA No. 1214.PN/2010 dated 05.04.2013 wherein circular No. 4/2010 was applied by the Tribunal to hold that widening of roads would amount to new infrastructure faci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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