2015 (9) TMI 231

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....e For the Respondent : None ORDER P.C. These appeals by the revenue challenging the common order dated 29 October 2012 passed by the Income Tax Appellate Tribunal (the 'Tribunal'). The common impugned order disposes of appeals for the Assessment Years 2004-05 and 2005-06. 2. Mr. Suresh Kumar, the learned Counsel for the revenue urges only the following question of law for ou....

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....43(3) of the Act had occasion to consider the claim of the respondent-assessee before allowing benefit of deduction under Section 80IB(10) of the Act. This finding was based on the order of assessment passed for the two subject Assessment Years under Section 143(3) of the Act, both on which records the fact that the Assessing Officer had made a personal visit to project site and personally verifie....

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....ld that conditions laid down in Section 80IB(10) of the Act had been fulfilled by the respondent-assessee. This itself presupposes that the order of assessment passed in the two subject assessment years had applied its mind to the eligibility of the respondent-assessee to the benefit of deduction under Section 80IB(10) of the Act. 6. In the above view, we find that the impugned order of the Tri....