2014 (7) TMI 632

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....hah ORDER Per Amit Shukla, J.M. The present appeals have been preferred by the Revenue challenging the impugned common orders of even date 14th June 2012, passed by he learned Commissioner (Appeals)-I, Thane, for the assessment year 2004-05, 2005-06, 2006-07 and 2007-08, in relation to penalty proceedings. 2. Since all these appeals pertain to the same assessee involving common issue, except v....

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....of assessment proceedings, disallowed the deduction under section 80IB(10), on the following grounds:- i) The project was approved as a commercial cum residential project and not as a housing project; ii) The project was not completed as on the site visit it was found that the construction was in progress; iii) That the built up area of some of the flats exceeds 1000 sq.ft.; and iv) The projec....

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....ed Commissioner (Appeals) for fresh adjudication. He submitted that since the quantum appeals have been set aside to the file of the learned Commissioner (Appeals), then the present appeals can also be set aside to the file of the learned Commissioner (Appeals). 5. Learned Departmental Representative, on the other hand, submitted that since the learned Counsel himself agreed that the penalty matt....