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TMI Blog2023 (2) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... as made by the AO either by way of notice dated 14-09-2012 nor through any order sheet entry during the course of assessment proceedings with regard to claim of assessee u/s. 80IC - Though, the assessee submitted details relating to purchases, production and sales etc, however, no specific inquiry/investigation was made by the Assessing Officer as to the eligibility to the claim of the assessee in respect of the new unity u/s. 80IC for the Rudrapur unit. Accordingly, we are of the considered view that the AO has not enquired into eligibility of Rudrapur unit to claim deduction u/s. 80IC of the Act. No infirmity in the order of ld. PCIT by holding that the order passed by the Assessing Officer is erroneous and prejudicial to the interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleted on 28-03-2013 at a total income of Rs. 16,15,40,460/-. The assessee is engaged in manufacturing of auto parts. On going through the assessment records, the Pr. CIT observed that in the assessment order, the Assessing Officer had allowed the assessee s claim of deduction u/s. 80IC of the Act. However, neither in the initial questionnaire nor subsequently any questions were raised by the Assessing Officer with regards to the eligibility of the unit u/s. 80IC of the Act or with the compliance with the conditions laid down u/s. 80IC of the Act by the Assessing Officer. The PCIT was of the view that it was the duty of the Assessing Officer to examine the eligibility for claim of deduction u/s. 80IC of the Act with respect to Rudrapur unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t transactions and iii) Allocation of common expenses to the two units. The assessee should be given a proper opportunity of being heard, before finalization of the assessment. 4. The assessee is in appeal against the aforesaid order passed by ld. PCIT. The counsel for the assessee submitted that during the course of assessment proceedings, the assessee submitted various details with regard to the Rudrapur Unit and hence it cannot be concluded that the Assessing Officer had failed to make any inquiry regarding the claim of deduction for the Rudrapur unit. The counsel for the assessee submitted that the Assessing Officer had called for details of all expenses of Rudrapur unit i.e. administrative, interest expenses etc. which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted before us as part of the paper book. On going through the replies filed by the assessee, we observe that there was no discussion either in the questionnaire issued by the Assessing Officer nor the replies filed by the assessee regarding the claim of deduction u/s. 80IC of the Act with respect to the Rudrapur unit. Further, we observe that at page 104 of the paper book filed by the counsel for the assessee the assessee submitted copy of audit report and report in form no. 10CCB with respect to the Rudrapur unit. On being requisitioned as to in response to which questionnaire issued by the Assessing Officer, this reply has been submitted by the assessee, the counsel for the assessee submitted that this response was not filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing unit, whether the conditions of splitting up or re-constitution of business have been satisfied etc. However, we observe that no specific query was made by the Assessing Officer either by way of notice dated 14-09-2012 nor through any order sheet entry during the course of assessment proceedings with regard to claim of assessee u/s. 80IC of the Act. Though, the assessee submitted details relating to purchases, production and sales etc, however, no specific inquiry/investigation was made by the Assessing Officer as to the eligibility to the claim of the assessee in respect of the new unity u/s. 80IC of the Act for the Rudrapur unit. Accordingly, we are of the considered view that the Assessing Officer has not enquired into eligibility of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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