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2012 (5) TMI 637 - AT - Income TaxDisallowance of claim of deduction u/s 80IB(10) - Held that:- Assessing Officer was not justified in rejecting the affidavit furnished by the assessee and concluding that the appellant had constructed duplex house no. 128(28) having built up area of 1610.53 sq.ft. Since during the year under consideration, out of 35 Duplex Houses, only five houses were sold and the assessee has claimed that in respect of three houses, different size was found by the DVO. We also find that the Assessing Officer had not examined the affidavit filed by the assessee nor cross examined the respective occupant of house no. 128(28) to ascertain the additional construction done by him. In the interest of justice, we restore this ground back to the file of the Assessing Officer to have a fresh measurement of the house and if the same is found to be up to 1500 sq.ft., he shall allow the assessee’s claim for deduction subject to other conditions of section 80IB(10) being fulfilled. We direct accordingly.
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