ANTONY WASTE HANDLING CELL P.LTD, THANE ASST CIT CIR 1, THANE

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Last updated: 10 December 2020
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This ITAT Mumbai order consolidates appeals from Antony Waste Handling Cell Pvt. Ltd. concerning the denial of deductions claimed under Section 80-IA(4) of the Income Tax Act for assessment years 2010-11 and 2011-12. The assessee argued that the CIT(A) erred in confirming additions made by the Assessing Officer, particularly regarding works contracts, and that the disallowance constituted a change of opinion and violated the principle of consistency. The tribunal considered common issues across both assessment years for a unified decision.

Court :
ITAT Mumbai

Brief :
The captioned appeals filed by the assessee are directed against theorder of the Commissioner of Income Tax (Appeals)-I, Mumbai [in short ‘CIT(A)’] and arise out of the assessment order u/s 143(3) of the Income TaxAct 1961 (the ‘Act’). As common issues are involved, we are proceeding to dispose them off through a consolidated order for the sake of convenience. We begin with the assessment year (AY) 2010-11.

Citation :
ITA No. 2056/MUM/2015

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1 Year PLAN
1999
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2 Years PLAN
3499
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3 Years PLAN
4999
(Excl. of GST ₹899)

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