2015 (11) TMI 341

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....A of the Income Tax Act, 1961 (the Act), challenges the order dated 26th April, 2012 passed by the Income Tax Appellate Tribunal (the Tribunal) for the Assessment Year 200506. 2 This appeal was admitted on 14th January, 2013 on the following substantial questions of law:"( a) Whether on the facts and in the circumstances of the case and in law, the Tribunal did not err in holding that the cl....

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....is appeal is where Housing Projects has received sanction / approval prior to 1st April, 2005 would the provision of Section 80IB(14)(a) of the Act, have any application. 4 Mr. Suresh Kumar, learned Counsel for the Revenue fairly states that the present controversy stands concluded in favour of the RespondentAssessee by the decision of this Court in Income Tax Appeal No.1628 of 2013 (CIT v/s. R....