2011 (7) TMI 1320

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..... er:- This is assessee s appeal against the order of Ld. Commissioner of Income- (Appeals)-Gandhinagar dated 28-11-2008 for the assessment order 2005-06. The assessee has taken the following grounds:- The ld. CIT(A) has erred on facts and in laws in sustaining the disallowances of deduction u/s. 80IB(10) of the act, where the appellant has fulfilled all the conditions and domain over the p .....

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..... s filed. Also missing was the details about area of residential and commercial establishments. 3. Before Ld. CIT(Appeals) the contention of the assessee was that development and construction work of the housing scheme as per the approved plan of land more than 1 acre has commenced from Dec 01 onwards and was completed in 2007 and hence all the conditions stipulated in Section 80IB(10) have been .....

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..... ing this deduction. 6. Ld. DR on the other hand relied on the orders of lower authorities. 7. After hearing both the parties and perusing the record and also the assessment order for the assessment order 2004-05, it is not clear whether the claim of the assessee u/s.80IB(10) during the A.Y 2004-05 was in respect of the same project. The matter is restored back to the file of Assessing Office .....

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