2014 (7) TMI 632

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....or the Respondent : Mr. Jignesh P. Shah 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 sa....

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.... 2. The Assessing Officer, during the course 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....

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....bunal has set aside the assessments to the file of the learned 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 ....