2012 (4) TMI 462

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..... enue challenging the order passed by +he Tribunal which has granted benefit 10 the assessee under Section 80-IB (10) for the assessment years 2005-06, 2006-07 and 2007-08. 2. As the question of law involved in all these appeals is one and the same, they are taken up for consideration together and disposed of by this common order, as the Tribunal has also disposed of these appeals by a common orde .....

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..... from the assessment year 2005-06 onwards. The assessing authority sought clarification from the Bangalore Development Authority. The Bangalore Development Authority wrote a letter informing him that the project is approved for construction with effect from 4.4.2005. Acting on the said letter, the Assessing Officer denied the benefit of Section 80-IB(10) of the Act to the assessee. 4. Aggrieved b .....

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..... it was held, approval once accorded should relate back to the date of application, was of the view the approval dates back to 8.10.2004 and therefore the assessing authority was wrong in denying the benefit. Therefore, it dismissed the appeal. Aggrieved by the said order, the revenue is in appeal. 6. It is not in dispute that the approval is granted on 28,3,2005, It is communicated on 4.4.2005, B .....

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