Itxa/866/2016 Of The Pr. Commissioner Of Income Tax-6 Pune v. Kewal Real Estate Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 866 OF 2016 The Pr. Commissioner of Income Tax-6Pune .. Appellant v/s. Kewal Real Estate Pvt. Ltd. .. Respondent Mr. Suresh Kumar for the appellant None for the respondent CORAM : AKIL KURESHI & M.S. SANKLECHA, J.J. P.C. DATED : 11[th] DECEMBER, 2018. 1.The Revenue has challenged the judgment of Income Tax Appellate Tribunal, dated 21.09.2015. 2.Following question is presented for our consideration :-- Whether on the facts and circumstances of the case and in law,the Tribunal was justified in holding that the assessee satisfiedall the conditions stipulated in the provisions of section80IB(10) of the Income Tax Ac, 1961 and therefore would beeligible to claim deduction? 3.Learned Counsel for the Revenue candidly pointed out thatconcerning this very assessee arising out of the same judgment andinvolving identical question, the Revenue's Tax Appeal No. 793 of 2016was heard on 10[th] December, 2018. This Court has dismissed the saidappeal. 4.Without recording separate reasons therefore, since facts areidentical, this tax appeal is also dismissed. (M.S. SANKLECHA, J.) (AKIL KURESHI, J.)