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TMI Blog2022 (11) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act. - Decided in favour of assessee. - I.T.A NO.193 OF 2015 - - - Dated:- 14-10-2022 - HON BLE MR. JUSTICE P.S. DINESH KUMAR AND HON BLE MR. JUSTICE UMESH M. ADIGA APPELLANT (BY SHRI. T. SURYANARAYANA, SENIOR ADVOCATE FOR SHRI. IAN LEWIS, ADVOCATE) RESPONDENT (BY SHRI. E.I. SANMATHI, ADVOCATE) JUDGMENT P.S. DINESH KUMAR J., Though this Court has admitted the appeal to consider four questions of law raised by the assessee, learned Senior Advocate Shri. Suryanarayana does not press the first and the second questions. Hence, the following two questions are considered in this appeal. 1. Whether the Tribunal was right in classifying Bangalore as a non-urban area for the purposes of Section 54G when it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ins were applicable. Assessee's challenge to the Assessment Order dated 25.08.1996 before CIT(A) in Appeal No.113/ITO-11(2)/A-I/12-13 failed. On further appeal in ITA No.948/Bang/2006, the ITAT remanded the matter to the Assessment Officer vide order dated 26.10.2007. 4. After remand, the Assessing Officer by order dated 31.12.2008, reiterated the earlier stand. The CIT(A) vide order dated 26.08.2010 dismissed the appeal in ITA No.178/W-11(2)/AI/08-09. The ITAT, vide order dated 31.10.2011 allowed ITA No.1213/Bang/2010 and restored the matter on the file of Assessing Officer. After second remand, the Assessing Officer reiterated the demand vide order dated 24.12.2012. The CIT(A) vide order dated 30.08.2013 dismissed appeal No.113/ITO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 54G of the Act has been introduced simultaneously with the omission of Section 280ZA of the Act. 9. He argued that Section 280Y(d) of the Act was omitted by the Finance Act, 1990 and not simultaneously with omission of Section 280ZA of the Act. Section 280Y(d) being a definition Section defining the 'urban area' had no independent existence. Therefore, the Notification issued under Section 280Y(d) cannot inure to the benefit of the assessee. According to him, Notification under Section 54G has been issued on 27.04.2006 and it cannot be applied retrospectively. With these submissions, he prayed for dismissal of this appeal. 10. We have carefully considered rival contentions and perused the records. 11. Undisputed facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition section defining urban area for the purpose of Section 280-ZA only and for no other purpose. It is clear that once Section 280-ZA is omitted from the statute book, Section 280-Y(d) having no independent existence would for all practical purposes also be dead . Quite apart from this, Section 54-G(1) by its Explanation introduces the very definition contained in Section 280-Y(d) in the same terms. Obviously, both provisions are not expected to be applied simultaneously and it is clear that the Explanation to Section 54-G(1) repeals by implication Section 280-Y(d) 13. With regard to declaration of Urban area, it is held as follows: 39. For all the aforesaid reasons, we are thereof of the view that on omission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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