2011 (2) TMI 1236

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ugned order dated 30.3.2010 at annexure 'A' passed by the respondent under Section 264 of the Income Tax Act by issuing writ of certiorari and to issue writ of mandamus directing the respondent to reinstate the project completion method in computing the income of the petitioner and to allow deduction under Section 80-IB(10) of the Act and to set aside the assessment order passed by the Deputy Comm....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... aggrieved, petitioner has sought for revision of the Assessment Orders of both the assessment years before the respondent-Commissioner of Income Tax, wherein a composite order has been passed by the Revisional authority acting under Section 264 of the Income Tax Act for the two assessment years on 30.3.2010 declining to interfere with the orders passed by the Assessing Officer on the ground that,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax have taken into consideration the tax holidays and the exemption granted as per Section 80IB(10) of the Income Tax Act and according to him, the registration that is made after completion ought to have been taken into consideration apart from the exemption that is available to the petitioner in so far as the plots/residential building which are constructed and which are below the dimension of 1....