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TMI Blog2019 (1) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... . DR ORDER PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by The Assistant Commissioner of Income Tax, Circle - 22 (2), New Delhi (the learned AO) against the order of the Principal Commissioner of Income Tax (OSD) (Appeals) - 8, New Delhi dated 8/6/2016 for assessment year 2012 - 13, raising the solitary ground of appeal as under :- "1. That on the facts and in the circumstances of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 80 IB (10) of the act and determined the total income of the assessee at INR 31889808/- by making an order u/s 143 (3) of the act on 31/3/2014. 3. The assessee aggrieved with the order of the learned assessing officer preferred an appeal before The Principal Commissioner Of Income Tax (Appeals) who vide order dated 8/6/2016 allowed the claim of the assessee following the order in case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e"s own case for assessment year 2009 - 10. 6. We have carefully considered the rival contentions and perused the orders of the lower authorities. The assessee has constructed two housing projects which are eligible for deduction u/s 80 IB of the income tax act. In the "Impression Vasundhara" project there were 122 residential unit out of which 50 units has the built up area exceeding 1000 ft&sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the requirement of section 80 IB of the maximum built up area. In view of this, we do not find any infirmity in the order of the learned CIT(A) and direct the learned assessing officer to allow the claim of the assessee on "pro rata" basis as directed by the Hon"ble Delhi High Court in assessee"s own case for earlier years. Accordingly, the ground No. 1 of the appeal of the revenue is dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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