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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 ..... A allowed the claim - HELD THAT:- AO allowed the claim of the assessee to the extent of 50% by holding that work undertaken by the assessee for Widening to four lanes is eligible for deduction but he held that the work undertaken by the assessee for strengthening of existing two lane carriageway in km. 27.80 to km. 61.00 Jagatpur-Chandikhol Section of National Highway No.5 in the State of Orissa i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain, 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 these were heard together and are being disposed of by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 on pages 1 to 201 of the paper book. Thereafter, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 two lane carriageway in km. 27.80 to km. 61.00 Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 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 dismissed. Order was pronounced in the open court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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