DEPUTY COMMISSIONER OF INCOME TAX Vs. J.S. TOWER
LAWS(IT)-2014-8-35
INCOME TAX APPELLATE TRIBUNAL
Decided on August 07,2014

DEPUTY COMMISSIONER OF INCOME TAX Appellant
VERSUS
J.S. Tower Respondents

JUDGEMENT

- (1.) ALL these four appeals are filed by the Revenue and the cross -objections are filed by the assessee. The appeals of the Revenue are for the assessment years 2006 -07, 2007 -08, 2008 -09 and 2009 -10 and the cross -objections of the assessee are for the assessment years 2006 -07 and 2007 -08. All these appeals and the cross -objections were heard together and are being disposed of by way of this common order for the sake of convenience. First we take up the appeal of the Revenue for the assessment year 2006 -07 i.e., I.T.A. No. 342/Lkw/2011. In this appeal, the Revenue has raised the following grounds: "1. That the learned Commissioner of Income -tax (Appeals) -II, Kanpur has erred in law and on facts in deleting the addition of Rs. 1,25,000 made by the Assessing Officer on account of parking charges without appreciating the fact that the assessee had been collecting parking charges directly from the employees of the concerns located in the building and from visitors to those concerns.
(2.) THAT the learned Commissioner of Income -tax (Appeals) -II, Kanpur has erred in law and on facts in directing the Assessing Officer to allow the deduction under section 80 -IA of the Income -tax Act, 1961 claimed by the assessee, without appreciating the facts brought on record by the Assessing Officer during the course of assessment proceedings.
(3.) THAT the learned Commissioner of Income -tax (Appeals) -II, Kanpur has erred in law and on facts in directing the Assessing Officer to allow the deduction under section 80 -IA of the Income -tax Act, 1961 claimed by the assessee, after accepting the additional evidences during appellate proceedings, no proper opportunity has been allowed to the Assessing Officer to examine these evidences as provided under rule 46A of the Income -tax Rules, 1962. That the order of the learned Commissioner of Income -tax (Appeals) -II, Kanpur dated March 14, 2011 needs to be quashed and the order passed by the Assessing Officer dated December 30, 2008 be restored.;


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