9911796707
TMI Blog2021 (7) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has to cooperate for reassessment. This Court is of the considered opinion that the disputed facts and circumstances based on the documents and evidences cannot be adjudicated in a writ proceedings under Article 226 of the Constitution of India. The facts relevant and the principles laid down in a particular judgment are to be considered while adjudication and this Court cannot enter into venture of adjudication of those disputed facts - reasons are communicated and the reasons would show that the expenditures are expressly disallowed under the deeming fiction created by the penal Section of IT Act, on account of infringement of law. By adding back the same item, the eligible profits got increased by these disallowances, resulting in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the objections filed by the writ petitioner are under challenge in the present writ petition 2. The petitioner is a Private Limited Company, incorporated under the Companies Act, 1956 and is a wholly owned subsidiary of Vestas Wind Systems A/S, a company incorporated in Denmark. 3. The petitioner filed return of income on 29.09.2009, for the Assessment Year 2009 - 10, claiming deduction under Section 10 A of the Act. The Assessing Officer issued notice under Section 143 (2) of the Income Tax Act on 21.09.2010 followed by notice under Section 142 (1) of the Act calling for information. The petitioner submitted all the informations and materials which were scrutinized and considered by the Assessing Officer and original assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 43 B in the case of the employee's contribution and section 36 (v) read with section 2 (24) (x) in the case of the employee's contribution which has been deemed to be the income of the assessee. The plain consequence of the dis allowance and the add back that has been made by the Assessing Officer is an increase in the business profits of the assessee. The contention of the revenue that in computing the deduction under section 10 A the addition made on account of the dis allowance of the provident fund / ESIC payments ought to be ignored cannot be accepted. No statutory provision to that effect having been made, the plain consequence of the dis allowance made by the Assessing Officer must follow. The second question shall accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e considered opinion that the disputed facts and circumstances based on the documents and evidences cannot be adjudicated in a writ proceedings under Article 226 of the Constitution of India. The facts relevant and the principles laid down in a particular judgment are to be considered while adjudication and this Court cannot enter into venture of adjudication of those disputed facts. However, the fact remains that the reasons are communicated and the reasons would show that the expenditures are expressly disallowed under the deeming fiction created by the penal Section of IT Act, on account of infringement of law. By adding back the same item, the eligible profits got increased by these disallowances, resulting in excess claim. It is well s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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