2012 (11) TMI 1180

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....or assessment year 2005-06 is directed against the order of the CIT(A)- II, Baroda in appeal No. CAB/II-169/07-08 dated 22-04-2008. 2. The only effective ground No.1 of appeal of the revenue is as under: "1. On the facts and in the circumstances of the case and in law, the ld. CIT (A) erred in allowing the deduction u/s 80 IB (1) to the assessee, who was not granted approval by the local authori....

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....h the facts of the case of the assessee in assessment year 2004-05 and subsequent assessment years 2006-07 and 2007-08, the revenue's appeal may be dismissed accordingly. 4. The learned DR could not controvert the submission of the learned Counsel for the assessee. He relied on the order of the AO. 5. We have considered the rival submissions and have perused the orders of the AO and the learned ....