Patel Engineering Ltd. Vs. Dy.CIT 94 ITD 411.
2. The Ld. CIT(A) erred in relying on the decision of Patel Engineering Ltd.
which ... case
of the revenue is that Ld. CIT(A) has wrongly relied upon the decision in the
case of M/s. Patel Engineering Ltd. (supra
Supreme
Court in S.B.P. Vs. Patel Engineering case (supra).
11. Thus, began with the second round of litigation in the form
of rehearing ... exceeded
bounds of his jurisdiction as envisaged in SBP Vs. Patel Engineering
case (supra). The learned designated Judge was not required to
undertake a detailed
application of the said judgment to the
facts of the present case. Firstly, because the said judgment
was not considering the scheme ... placed reliance upon
the judgment of this court in the case of Patel Engg. Co. Vs. Official
Liquidator
aforesaid clauses 27, 27.1, 29 and 29.1 in the case of Patel
Engineering Co. Ltd. (supra) are as follows:
"Cl.27. Clarification of Bids ... facts of
the instant case. Their Lordships of the Apex Court in Patel Engineering (Supra)
have further laid down that mistake may be unilateral
M/S Taher Ali Industries & Projects (P) ... vs Assessee on 20 June, 2013
IN
ITAT, Mumbai in the
case of M/s. Patel Engineering Limited Vs DCIT (2005) 94
ITO 411. It was argued by the assessee that even ... subsequent
amendments. Reference can also be made to ITAT order in Patel
Engineering case in this regard and Bharat Udyog case and the
order
decision of the
Hon'ble Mumbai ITAT in the case of Patel Engineering (84 TTJ
446). Justifying the claim so made, the assessee ... case may
be. She noted that in view of the said explanation, the
decision of the Tribunal Mumbai Bench in the case of Patel
Engineering
decision of Hon'ble ITAT, Mumbai in
the case of Patel Engineering Ltd and of ITAT Jaipur in the
case of Om Metals Infra ... Prasad JV
larger bench differed with the decision in the case of Patel
Engineering Ltd. Consequently, the deductions claimed by
the assessee u/s 80IA
more recent judgment of the Supreme Court in the case of Patel
Engineering Ltd. vs UOI & Anr. (2012) 11 SCC 257 (which
decision of the Apex Court in the case of SBP & Co. Vs. Patel Engineering
Ltd. and Anr., (2005) 8 SCC 618 which was subsequently ... followed in the
case of SBP & Co. Vs. Patel Engineering Ltd. and Anr., 2009 (10) SCC
293.
15. Relevant paras
