2013 (1) TMI 935

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..... a, senior Advocate with Ms. Manjiri S. Parasnis for the respondent. ORDER 1. In these appeals filed by the revenue for the assessment years 2003-04 & 2004-05, though several questions have been raised by the revenue, question (a) as formulated by the revenue would deal with the present controversy :- " Whether on the facts and in the circumstances of the case and in law, the ITAT did not err .....

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..... nder Section 80IB of the Income Tax Act, 1961 what has to be considered is the sanction of the building plan and not the layout plan needs consideration. Since the question raised in the appeal is covered by the decision of this Court in the case of Vandapa Properties (supra), we dispose of the appeal on the basis of the aforesaid decision. However, we make it clear that we have not expressed any .....

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