2016 (10) TMI 1204

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....r Dalal I/b/ Mr.Atul Jasani ORDER P.C. : This appeal under Section 260A of the Income Tax Act, 1961 (Act) challenges the order dated 21 August 2013 passed by the Income Tax Appellate Tribunal (Tribunal). The impugned order relates to assessment for Assessment Year 2009-10. 2. The Revenue urges the following question of law for our consideration : (I) Whether on the facts and i....

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....on the size of a plot of land which has a minimum area of one acre, whereas Wing 'G', for which deduction u/s 80IB is being claimed, did not have the requisite size of one acre? 3. The impugned order of the Tribunal, while dismissing the Revenue's appeal, placed reliance upon its order passed in the case of the same Respondent assessee for Assessment Years 2003-04 and 2004-05. 4.....