Dismissing the appeal of the revenue , the Court held that ; the issue involved was whether the Container freight station (CFS) is eligible deduction as infrastructure facility . Though the issue is covered by Jurisdictional High Court in CIT v. Continental Ware housing Corporation ( Nava Sheva) ( 2015) 374 ITR 646 ( Bpm) (HC) and also All Cargo Logistics Ltd v CIT ( ITA No 5018 to 5022 and 5059 dt. 6 th July 2012 , the revenue wanted to argue the matter once again. The Court has also passed ,strictures against Department ‘s Advocate for “most unreasonable attitude” of seeking to reargue settled concluded issues and not following the judicial discipline and law of precedents .( ITXA-613-2015 ITXA-618-2015 (SR.3), dt. 11.04.2018)( AY. 2008 -09 , 2009-10)
PCIT v. JWC Logistics Park Pvt. Ltd( 2018) 404 ITR 310 (Bom)(HC) , www.itatonline.org
S.80IA: Industrial undertaking – Infrastructure facility – – Container freight station ( CFS) is eligible deduction as an infrastructure facility – Strictures passed against Dept’s Advocate for “most unreasonable attitude” of seeking to reargue settled concluded issues and not following the judicial discipline and law of precedents .