TMI Blog2012 (7) TMI 984X X X X Extracts X X X X X X X X Extracts X X X X ..... mbai”. In the interests of substantial justice we, therefore, set aside the matter to the file of the Assessing Officer to reconsider the matter - ITA No. 2506/Mum/2009, Co No. 195/Mum/2009 - - - Dated:- 11-7-2012 - D. Manmohan (Vice President) And N. K. Billaiya (Accountant Member) For the Revenue : Parthasarathi Naik For the Assessee : Subodh L. Ratnaparkhi ORDER D. Manmohan (Vice President) These cross appeals are directed against the order dated 12.01.2009 passed by the CIT(A)-VI Mumbai and they pertain to A.Y. 2005-06. 2. The only issue in dispute before us concerns the claim of deduction under section 80IB of the Act. The assessee company is a builder and developer. We are concerned herein with the resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. 3. On an appeal filed by the assessee the learned CIT(A) observed that the AO having personally verified the distance from the last point of the Municipal Corporation limit to the project site of the assessee at Kalyan, apart from verifying from the Public Works Department at Thane, the distance measured by the AO cannot be disputed in which event the assessee would be eligible for deduction under section 80IB of the Act only if each flat/row house is of less than 1000 sq.ft. whereas in the instant case the built up area of the row house was 1500 sq.ft. and flats, having joined together, the built up area was more than 1000 sq.ft. He further observed that the assessee has claimed deduction under section 80IB in respect of A B Wings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oject is situated at Kalyan, which was more than 25 kms from the municipal limits of the City of Mumbai . 6. We have heard the learned counsel for the assessee and the learned D.R. on the issue. 7. Both the parties have filed maps downloaded from Google network to support their stand; the case of the Revenue was that Kalyan is below 25 kms from the outer limits of the Municipal Corporation of Greater Mumbai . On the other hand the case of the assessee was that the original seven islands were ceded by the Portuguese to the English in 1661 as dower of Queen Catherine, wife of Charls II and was taken possession of in 1664; the continguous islands of Colaba, Satsette, etc. were later came to be known as part of City of Mumbai . As per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an the one which is prescribed under section 80IB is taken into consideration, and is excluded, the total area available with the assessee may be less than one acre in which event the assessee may not fulfil the basic condition to claim deduction under section 80IB of the Act. He thus strongly supported the order of the AO. 9. We have carefully considered the rival submissions and perused the record. It is not in dispute that the AO has not taken notice of the definition given in the Mumbai Municipal Corporation Act with regard to the Town and Island of Bombay and extended Bombay as mentioned in parts I to III and merely proceeded on a broader understanding of the meaning of the expression Municipal Corporation of Greater Bombay . Neith ..... X X X X Extracts X X X X X X X X Extracts X X X X
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