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TMI Blog2022 (8) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... dar Singh Meena & S.P. Walimbe ORDER PER S.S. VISWANETHRA RAVI, JM : These three appeals by the assessee against the common order dated 26-02-2019 passed by the Commissioner of Income Tax (Appeals)-6, Pune ['CIT(A)'] for assessment years 2010-11, 2011-12 and 2012-13, respectively. 2. Since, the issues raised in these three appeals are similar basing on the same identical facts. Therefore, with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.Ys. 2006-07 to 2009-10 wherein this Tribunal upheld the orders of lower authorities in denying deduction u/s. 80IB(10) of the Act. We note that this Tribunal in assessee's own case vide consolidated order dated 30-11-2015 held the assessee is not entitled to claim deduction u/s. 80IB(10) of the Act for the project which was not completed on or before 31-03-2008. The relevant portion from Para N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fulfilled the conditions laid down in section 80IB(10) of the Act, the Assessing Officer was directed to allow prorata deduction to the assessee in respect of sector No.7, which was not completed up to 31.03.2008. The relevant findings of the Tribunal in this regard are in paras 36 to 38 of the order. 19. In respect of assessment year 2009-10, it was held that where the assessee had not complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised by the assessee before us raised by the assessee before us. We find that . We find that ground of appeal No.1 is in respect of deduction claimed under section 80IB(10) of the Act in respect of sector No.5. Admittedly, the said pro ject was not completed before 31.03.2008 and as admitted by the learned Authorized Representative for the assessee that it is not eligible to the claim the dedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identical to ITA No. 675/PUN/2019. Since, the facts in ITA Nos.676 & 677/PUN/2019 are similar to ITA No.675/PUN/2019, the findings given by us while deciding the grounds of appeal of assessee in ITA No. 675/PUN/2019 would mutatis mutandis apply to ITA Nos.676 & 677/PUN/2019, as well. The appeals of assessee are dismissed, accordingly. 9. In the result, all the appeals of assessee are dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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