TMI Blog2020 (10) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... /2017 And ITA No.4667/Mum/2017 - - - Dated:- 6-10-2020 - Shri Justice P P Bhatt, President And Shri M. Balaganesh, AM For the Assessee : None For the Revenue : Shri Anand Mohan ORDER PER BENCH: These appeals in ITA Nos.4666/Mum/2017 4667/Mum/2017 for A.Y.2013-14 2014-15 arise out of the order by the ld. Commissioner of Income Tax (Appeals)-44 in appeal Nos.CIT(A)-44/ITO 32(3)(4)/ITA-778 /15-16 dated 12/04/2017 CIT(A)-44/ITO 32(3)(4)/ITA- 779/15-16 dated 12/04/2017 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 15/02/2016 19/02/2016 respectively by the ld. Income Tax Officer 32(3)(4), Mumbai (hereinafter referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es not call for any interpretation as proposed by the assessee. Interpretation of a section is required only when there is some-ambiguity in the language of the provision which is not the case in the case of the language of section 80IB(10). The section very clearly provides that the project has to be a 'housing project which is a condition precedent for availing the deduction. The section provides for what was intended by the legislature. (v) The appellant prays that the order of the Ld.CIT(A) on the above grounds be set aside and that of the AO be restored. (vi) The appellant craves leave to amend or alter any ground or add a new ground. 2.1. The only effective issue to be decided in this appeal is as to whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. Therefore, one of the primary conditions has not fulfilled by the assessee. Report of the DVO evidently strengthens the finding of survey that number of flats are amalgamated in a single unit which makes the assessee ineligible to avail the deduction u/s 80IB(10) of the I.T Act, 1961 as the area of respective flats is higher than permitted as per the provisions of Section 80IB (10) of the act. Shri Radha Krishna Sabji Desai in his statement dated 25/26-11-2009 confirmed the amalgamation while answering to Q.36 to 39. Flat No. 1403 1404 has been amalgamated into single unit and have been booked one by an individual and the other by karta of HUF being the same individual. Thereby contravening the provisions contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 had remanded the issue to the file of the ld. AO with specific directions by observing as under:- 8. Regarding the issue of reversal of decision of denial of deduction u/s 80IB(10) in respect of the profits relatable to the RADHA GOVIND building of the project, the limited dispute for adjudication by us relates to if the FAA is justified in allowing the said deduction when there is area and ownership violation, if any, of a couple of flats ie Flats No. 901 and 902 in the said building. On this issue, Ld CIT-DR is of the opinion AO‟s views are required to be upheld. Per contra, Ld AR for the assessee brought our attention to various binding judgments and submitted that the denial of deduction on proportionate basis would meet t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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