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TMI Blog2014 (7) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... S [2011 (12) TMI 248 - GUJARAT HIGH COURT] – thus, no error has been committed by the Tribunal in dismissing the appeal preferred by the Revenue and confirming the order passed by the CIT(A), granting deduction to the assessee, as claimed, u/s 80IB of the Act – Decided against Revenue. - Tax Appeal No. 575 of 2014 - - - Dated:- 8-7-2014 - M. R. Shah And K. J. Thaker,JJ. For the Appellant : Mr. Varun K. Patel, Advocate ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned ITAT, Dated : 25.10.2013, in I.T.A. No. 3207/Ahd/2010, the appellant-Revenue has preferred the present Tax Appeal to consider the following proposed question o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order dated 12.01.2010 allowed the appeal filed by the assessee and granted the claim of the assessee for deduction under Section 80IB of the Act, by specifically observing and giving findings that the assessee was a developer. 4. Feeling aggrieved and dissatisfied with the order passed by the learned CIT(A), granting deduction under Section 80IB of the Act and holding the assessee a developer, the Revenue preferred appeal before the learned ITAT and the learned ITAT vide impugned judgment and order confirmed the order passed by the learned CIT(A). Feeling aggrieved and dissatisfied with the same the Revenue has preferred the present Tax Appeal with the aforesaid proposed question of law. 5. We have heard Shri. Varun Patel, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed and the grounds of appeal of the Revenue are dismissed. 6. Even otherwise, on appreciation of the evidence, both the learned CIT(A) and the learned Tribunal have held the assessee as a developer. If that be so, in view of the decision of the Division Bench of this Court in the case of COMMISSIONER OF INCOME TAX VS. RADHE DEVELOPERS , [2012] 341 ITR 403 (Guj), the assessee shall be entitled to the deduction under Section 80IB of the Act, as claimed. 7. Under the circumstances, as such, no error has been committed by the learned Tribunal in dismissing the appeal preferred by the Revenue and confirming the order passed by the learned CIT(A), granting deduction to the assessee, as claimed, under Section 80ib of the Act. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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