2016 (9) TMI 1615

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....his appeal filed by the Revenue on 26.9.2014 is against the order of the CIT (A)-34, Mumbai dated 17.7.2014 for the assessment year 2011-2012. In this appeal, assessee raised the following grounds which read as under:- "1. Whether on the facts and in the circumstances of the case and in law, the Ld CIT (A) erred in allowing deduction u/s 80IB(10) of the Act ignoring the fact that the approval of....

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....223;s own case by virtue of the order of the Tribunal for the earlier assessment years, Ld Counsel for the assessee filed a copy of the order of the Tribunal in ITA No.2898/M/2010 (2006-07) and others, dated 4.6.2014. He read out the relevant paras 18 and 19 of the said Tribunal‟s order. 3. After hearing both the parties and on perusal of the cited order of the Tribunal in assessee‟s ....

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....venue is dismissed. 5. Regarding Ground no.2 relating to the date of completion of the project, also it is the contention of the Ld Counsel for the assessee that the same stands covered and the CIT (A)‟s decision given in para 3.4 of his order at page 32 is relevant in this regard. It is the finding of the CIT (A) that the project in question was approved prior to the amendment and therefor....