2011 (10) TMI 685

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..... This appeal filed by the assessee is directed against the order of learned CIT(Appeals)-32, Mumbai dated 22-01-2010 and the solitary issue arising out of the same relates to the disallowance of assessee s claim for deduction u/s 80IB(10) made by the AO and confirmed by the learned CIT(Appeals). 2. The assessee in the present case is a partnership firm which is engaged in the business of prom .....

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..... the AO in the assessment completed u/s 143(3) vide an order dated 30-10-2008. On appeal, the learned CIT(Appeals) confirmed the said disallowance made by the AO as the assessee could not produce any notification issued by the CBDT in respect of its project/scheme. Aggrieved by the order of the learned CIT(Appeals), the assessee has preferred this appeal before the Tribunal. 3. We have heard th .....

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..... rd and the assessee, in our opinion, deserves one more opportunity to justify its claim for deduction u/s 80IB(10) in view of the notification issued subsequently by the CBDT on 3rd August, 2010, we set aside the orders of the authorities below on this issue and restore the matter to the file of the AO for deciding the issue relating to the assessee s claim for deduction u/s 80IB(10) afresh in the .....

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