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TMI Blog2015 (9) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ourse of proceedings u/s 143(3) and the Assessing Officer, in the original assessment order u/s 143(3) had not formed any opinion about the completion of the project? - Held that:- The impugned order of the Tribunal records the fact that the assessment orders passed in regular assessment proceedings in the subject assessment years has held that conditions laid down in Section 80IB(10) of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - M. S. Sanklecha And N. M. Jamdar, JJ. For the Appellant : Mr. Suresh Kumar, Adv I/b Vipul Bajpayee For the Respondent : None ORDER P.C. These appeals by the revenue challenging the common order dated 29 October 2012 passed by the Income Tax Appellate Tribunal (the 'Tribunal'). The common impugned order disposes of appeals for the Assessment Years 2004-05 and 2005 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on a change of opinion. The Assessing Officer had during the regular assessment proceedings under Section 143(3) of the Act had occasion to consider the claim of the respondent-assessee before allowing benefit of deduction under Section 80IB(10) of the Act. This finding was based on the order of assessment passed for the two subject Assessment Years under Section 143(3) of the Act, both on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the assessment orders passed in regular assessment proceedings in the subject assessment years has held that conditions laid down in Section 80IB(10) of the Act had been fulfilled by the respondent-assessee. This itself presupposes that the order of assessment passed in the two subject assessment years had applied its mind to the eligibility of the respondent-assessee to the benefit of dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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