The Commissioner Of Income Tax, Central-1, Mumbai v. M/S Puravankara Projects Ltd

ANJALIDigitally signed byANJALI TUSHARTUSHARASWALEDate: 2023.09.21ASWALE18:50:00 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1289 OF 2013WITHINCOME TAX APPEAL NO.1378 OF 2013WITHINCOME TAX APPEAL NO.1695 OF2013WITHINCOME TAX APPEAL NO.1481 OF 2013WITHINCOME TAX APPEAL NO.1403 OF 2013WITHINCOME TAX APPEAL NO.2004 OF 2013 The Commissioner of Income Tax, Central-1, Mumbai ..Appellant Versus M/s Puravankara Projects Ltd ..Respondent Mr.P. C. Chhotaray, Advocates for the Appellant. Mr.Rajeev Waglay i/b DSR Legal, Advocatesfor theRespondent. CORAM: B. P. COLABAWALLA, J & M. M. SATHAYE, JJ.DATE: SEPTEMBER 21, 2023 P.C. In all the above Appeals, by order dated 9[th] April,2015, the question of law framed by this Court was as under:- “Whether on the facts and in the circumstancesof the case and in law, the Hon’ble Income TaxAppellate Tribunal was justified in directing theAssessing Officer to allow the claim ofdeduction u/s.80IB(10) made by the assessee on pro rata basis without appreciating the factthat the provisions of section 80IB(10) clearlymandate that the assessee can be either eligibleor not eligible for claiming deduction and theprovisions do not contemplate anyproportionate deduction?” 2When these Appeals are called out, it has beenbrought to our attention that the question of law as framed, iscovered by a decision of this Court in the case of PrincipalCommissioner of Income Tax-4 V/s. Kumar BuildersConsortium reported in [(2022) 447 ITR 44]. The exactsame question was raised in the case of Kumar Builders (supra)and answered against the Revenue and in favour of the Assessee.In these circumstances, and in light of the decision given in KumarBuilders (supra), we dismiss the above Appeals. However, thereshall be no order as to costs. 3This order will be digitally signed by the PrivateSecretary/ Personal Assistant of this Court. All concerned will acton production by fax or email of a digitally signed copy of thisorder. [M. M. SATHAYE, J.] [ B. P. COLABAWALLA, J ].