SADBHAV ENGINEERING LTD.,AHMEDABAD V. DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD, DCIT, CENTRAL CIRCLE 1(3), AHMEDABAD

MA 71/AHD/2025

AI Insights

Sadbhav Engineering Ltd. filed Miscellaneous Applications under Section 254 of the Income Tax Act, 1961, seeking clarification on the status of assessments for the years 2012-13 to 2017-18 in light of a search conducted on April 6, 2017. The ITAT had previously ruled that the assessee was not entitled to additional deductions under section 80IA(4) for the years where assessments were completed. The Tribunal agreed to clarify that assessments for 2012-13 to 2015-16 were completed by the date of the search, while those for 2016-17 and 2017-18 were still open. This clarification was added to the order to ensure completeness and accuracy in the record.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838449 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Appeal Filed On: 31-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESHWAR P MEENA
• Assessee Lawyers: DHINAL SHAH
• Section: 143(3); 153A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER MISCELLANEOUS APPLICATION Nos. 67 to 72/Ahd/2025 IN I.T (SS).A. Nos. 170 to 175/Ahd/2021 (िनधा[रण वष[ / Assessment Years : 2012-13 to 2017-18) Sadbhav Engineering Ltd. Nr. Havmour Restaurant, Nagrangpura, Ahmedabad बनाम/ Vs. DCIT Central Circle-1(3), Ahmedabad Öथायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCS0852Q (Appellant) .. (Respondent) अपीलाथȸ ओर से /Appellant by : Shri Dhinal Shah, AR Ĥ×यथȸ कȧ ओर से/Respondent by : Shri Rameshwar P Meena, Sr. DR Date of Hearing 09/01/2026 Date of Pronouncement 19/02/2026 (आदेश)/ORDER PER ANNAPURNA GUPTA, AM: The present Miscellaneous Applications have been filed by the assessee under Section 254 of the Income Tax Act, 1961 (in short ‘the Act’) in the order passed by the ITAT in IT(SS)A Nos. 170 to 175/Ahd/2021, dated 10.01.2025. Printed from counselvise.com MA Nos. 67 to 72/Ahd/2025 [Sadbhav Engineering Ltd. Vs. DCIT] A.Ys. 2012-13 to 2017-18 - 2 – 2. At the outset itself, Ld. Counsel for the assessee fairly admitted that there was no mistake in the order of the ITAT. That the only plea of the assessee vide this application was a certain clarification on facts required in the order. He drew our attention to para 97 of the order, wherein he pointed out that the ITAT had held the assessee not entitled to additional or fresh claim of deduction u/s.80IA(4) of the Act in those years where assessments were completed. Ld. Counsel for the assessee pointed out that for the sake of completeness the assessee seeks mentioning the fact of the assessment years, which appeals were adjudicated vide the said order, where assessments were completed, in the order of the ITAT. He placed before us in tabular form the status of assessments completed in the various years before us as under: AY ITA 139(1) return 143(1) 143(3) 153A original- return 153A Revised- return 2012-13 170/AHD/2021 30.09.2012 20.06.2014 26.08.2017 27.03.2018 2013-14 171/AHD/2021 29.09.2013 10.07.2015 26.08.2017 27.03.2018 2014-15 172/AHD/2021 28.11.2014 23.03.2016 26.08.2017 27.03.2018 2015-16 173/AHD/2021 27.11.2015 25-12- 2016 26.08.2017 27.03.2018 2016-17 174/AHD/2021 30.11.2016 - - 26.08.2017 27.03.2018 2017-18 175/AHD/2021 18.10.2017 19.10.2017 27.03.2018 Date of Search : April 06,2017 * Last date for issue of Scrutiny assessment is September 30,2016 3. Referring to the above, he pointed out that on the date of search conducted on the assessee i.e 06-04-2017 assessments for A.Y. 2012-13 to A.Y. 2014-15 already stood completed u/s. 143(3) of the Act, and for A.Y 2015-16 no notice for scrutiny assessment Printed from counselvise.com MA Nos. 67 to 72/Ahd/2025 [Sadbhav Engineering Ltd. Vs. DCIT] A.Ys. 2012-13 to 2017-18 - 3 – could be issued since the limitation for the same expired on 30-09- 2016. 4. As per law That therefore for A.Y 2012-13 to A.Y 2015-16, the assessments stood completed as on the date of search. The remaining A.Ys. i.e. 2016-17 and A.Y 2017-18 were open for assessment on the date of search. He, therefore, pleaded the mentioning of the fact of the assessment orders where the assessments are completed in the body of the order for the sake of clarity. 5. Ld. DR though fairly agreed that in the present case the assessment for A.Y. 2012-13 to 2015-16 were to be treated as completed assessments, he, however, objected to this clarification sought by the assessee in the body of the order. 6. Having heard both the parties, we are inclined to accommodate / entertain the plea of the Ld. Counsel for the assessee in this regard of mentioning the fact of assessment years where the assessment stood completed as per law in the body of the order at para 97 of the order for completeness. 7. The fact of assessments completed u/s 143(3) of the Act for A.Y 2012-13 to 2014-15 is not disputed. Printed from counselvise.com MA Nos. 67 to 72/Ahd/2025 [Sadbhav Engineering Ltd. Vs. DCIT] A.Ys. 2012-13 to 2017-18 - 4 – 8. As pointed out by the Ld. Counsel for the assessee, the date of search action on the assessee was 6th April, 2017. Notices u/s.143(2) of the Act for taking up cases for scrutiny assessment could be issued up to six months by the end of the relevant financial year in which return of income is filed by the assessee, “143(1)…………………….. ……………………………..... (2) Where a return has been furnished under section 139, or in response to a notice under sub-section (1) of section 142, the Assessing Officer or the prescribed income-tax authority\", as the case may be, if, considers it necessary or expedient to ensure that the assessee has not understated the income or has not computed excessive loss or has not under-paid the tax in any manner, shall serve on the assessee a notice requiring him, on a date to be specified therein, either to attend the office of the Assessing Officer or to produce, or cause to be produced before the Assessing Officer any evidence on which the assessee may rely in support of the return: Provided that no notice under this sub-section shall be served on the assessee after the expiry of six months from the end of the financial year in which the return is furnished.” 9. On the date of search, i.e. 06-04-2017, the time period for issuing notice u/s 143(2) of the Act had not elapsed only for A.Y 2016-17 & A.Y. 2017-18 and were therefore open for assessment. The remaining years i.e. A.Ys. 2012-13 to A.Y 2015-16 were, therefore, to be treated as those where assessments were completed. 10. We accordingly modify the order passed in IT(SS)A Nos. 170/Ahd/2021 & Ors. at para 97 of the said order by adding following: Printed from counselvise.com MA Nos. 67 to 72/Ahd/2025 [Sadbhav Engineering Ltd. Vs. DCIT] A.Ys. 2012-13 to 2017-18 - 5 – “In the facts of the case before us where search action was conducted on the assessee on the 6th April, 2017 and as per the provisions of Section 143(2) of the Act, notice for taking up the case for scrutiny assessment could be issued up to six months from the end of the financial year in which return is filed by the assessee, the assessment years 2016-17 and 2017-18 are to be treated as open for assessment/abated assessments, while A.Ys. 2012-13 to 2015-16 are to be treated as assessment years where the assessments are completed.” The above para to be treated as part of the main order. 11. In the result, all six Miscellaneous Applications filed by the assessee are allowed accordingly. This Order pronounced on 19/02/2026 Sd/- Sd/- (T.R. SENTHIL KUMAR) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 19/02/2026 S. K. SINHA TRUE COPY आदेश कȧ Ĥितिलǒप अĒेǒषत/Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant 2. Ĥ×यथȸ / The Respondent. 3. संबंिधत आयकर आयुƠ / Concerned CIT 4. आयकर आयुƠ(अपील) / The CIT(A)- 5. ǒवभागीय Ĥितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड[ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "