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2021 (4) TMI 1253 - AT - Income TaxDisallowance u/s 80IB - Commissioner of Income Tax (Appeals) confirming the action of assessing officer in holding that income from housing project in the name of “Hampton Park” belongs to AOP and not in the individual capacity as co-owner - HELD THAT:- We have further noted that the assessee filed appeal against the order of ld.CIT(A) for A.Y. 2011-12 and assessee was allowed deduction under section 80IB of the Act.- Further, while following the order of the Tribunal for A.Y. 2011-12, the assessee was further allowed similar relief in A.Y. 2012-13 [2020 (9) TMI 1198 - ITAT SURAT] For completeness of the order, the relevant part of order passed by the Tribunal for A.Y. 2012-13 [2020 (9) TMI 1198 - ITAT SURAT]]. Considering the decision of the Tribunal on identical set of facts for AY 2011-12,which was further followed in AY 2012-13, wherein no variation in facts is brought to our notice nor any contrary law shown to us, therefore following the decisions of Co-ordinate Bench decision, the appeal of the assessee is allowed with similar observation. - Appeal of assessee allowed.
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