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TMI Blog2017 (4) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... t years of the assessee were heard together and are being disposed of by this consolidated order. 3. The assessee has raised the following grounds of appeal:- "The following grounds are taken without prejudice to each other - On facts and in law, 1] The learned CIT(A) erred in assessing the total income of the assessee at Rs. 67,12, 678/- as against the returned income of Rs. 14,66,483/- declared by the assessee. 2] The learned CIT(A) erred in denying the claim of the deduction u/s 80IA(4) made by the assessee to the tune of Rs. 52,46,195/- on the ground that the assessee was not engaged in development of any infrastructure facility as laid down in section 80IA(4) without appreciating the correct facts of the case. 2.1] The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s prescribed by the Ministry of Surface Transport (Roads Wing) and hence, there is no reason to hold that the construction of road signages does not amount to development of roads and thereby deny the deduction u/s 80IA(4) of the Act. c. The assessee had obtained composite contracts for construction of foot over bridges and constructing road signages thereon and at various stipulated locations and since, the foot over bridges were notified as infrasturcure facility, the signages constructed thereon and at various stipulated locations could not be held to be in the nature of 'non-infrastructure' facility and therefore, the addition made was not justified. 5]. The learned CIT (A) erred in making the said disallowance by relying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee had claimed deduction under section 80IA(4) of the Act. The assessee was asked to justify its claim and the submission of the assessee is reproduced at pages 2 to 7 of the assessment order. The Assessing Officer noted that the claim of the assessee was not in accordance with the provisions of the Act and the issue was decided against the assessee in the original assessment proceedings for the years under consideration and also the Tribunal has confirmed the addition in assessment years 2003-04 to 2006-07 against which the assessee is in appeal and hence rejected the claim of the assessee. The CIT(A) upheld the order of the Assessing Officer against which the assessee is in appeal. 8. We find similar issue of claim of deduction under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as existing before signals were put. In this background, it was rightly observed that road signals could not be said to be an integral and in-separable part of the road. They can make the use of road more convenient but it cannot be said that without the signals, the road cannot be used. 4. As regards the submission of assessee that Section 80IA uses the word 'developing' as against Sec 80 IB(10) which uses the term the development and construction and therefore, for claim of deduction u/s. 80IA(4), there may be development of infrastructure without its construction. It was rightly found misplaced to the facts in the case of the assessee. As per the provisions of Sub Section (1) to Section 80 IA, where gross total income of assessee incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... similar and following the same reasonings, the rejection of claim u/s. 80IA(4) need no interference from our side." 3. In view of the above covered nature of the issue, we are of the opinion that the order of the CIT(A) does not call for any interference. 9. The assessee has filed an appeal before the Hon'ble Bombay High Court and the appeal is admitted for deciding the following question of law : "Whether the activity undertaken by the Appellant is 'infrastructure development' are understood in section 80-IA of the Income Tax Act?" 10. It is further observed by the Hon'ble High Court that there shall be no stay to the execution of the impugned order. It is made clear that the Revenue can take its own view in future, till we decide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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