The Commissioner Of Income Tax Chennai v. M/S.doshi Housing Ltd., Doshi Towers, 9Th Floor

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 12.11.2014 CORAMTHE HONOURABLE MR.JUSTICE R.SUDHAKARANDTHE HONOURABLE MR.JUSTICE R.KARUPPIAH Tax Case (Appeal) Nos.153, 225 and 1060 of 2010 The Commissioner of Income TaxChennai. ...Appellant/Appellant in the above T.C.(A)sVs. M/s.Doshi Housing Ltd.,Doshi Towers, 9th Floor,No.156, Poonamallee High Road,Kilpauk, Chennai....Respondent/Respondent in the above T.C.(A)sAPPEALs under Section 260-A of the Income Tax Act against theorder dated 13.08.2009, 04.09.2009 and 04.02.2010 made inI.T.A.Nos.1555/Mds/2008, 932/Mds/2009 and 1057/Mds/2009 on the fileof the Income Tax Appellate Tribunal, 'C' Bench, 'A' Bench and 'D'Bench for the assessment years 2004-05, 2005-06 and 2003-04, asagainst the order passed by the Commissioner of Income Tax (Appeal)III, Chennai, in ITA No. 853/2006-2007, dated 29.04.2008 for theassessment year 2004-2005 as against the order passed by theAdditional Commissioner of Income Tax, Company Range, Chennai, inPA/GIR No.AAACD11874, dated 28.12.2006 for the assessment year 2004-2005 (TCA No. 153/2010) as against the order passed by theCommissioner of Income Tax (Appeal) III, Chennai, in 560/07-08/A IIIand ITA No.15/08-09/A IV dated 30.01.2009 and 31.03.2009 as againstthe order passed by the Income Tax Officer (OSD) Company Circle (C4),Chennai, in PA/GIR No.AACD/874, dated 28.12.2007, 05.12.2008 for theassessment year 2005-2006 and 2003-2004 respectively (TCA No.225 and1060/2010). For Appellant : Mr.Arun Kurien Joseph for Mr.T.Ravikumar Standing Counsel for Income Tax For Respondent : Mr.R.Sivaraman (Delivered by R.SUDHAKAR,J.) The above Tax Case (Appeals) filed by the Revenue as against theorder of the Income Tax Appellate Tribunal were admitted on thefollowing substantial question of law: Whether on the facts and in the circumstances of thecase, the Tribunal was right in holding that the assesseeis entitled for deduction under Section 80IB(10)?" T.C.(A)Nos.225 & 1060 of 2010:Whether on the facts and in the circumstances of thecase, the Tribunal was right in holding that the assesseewas entitled to deduction under Section 80IB(10) in respectof its Vadapalani Housing Project?" 2. The assessment in these cases relate to the assessment years2004-05, 2005-06 and 2003-04. 3. The issue involved in this Tax Case (Appeal) that whetherthe assessee is entitled for deduction under Section 80IB(10) of theIncome Tax Act has already been decided by this Court in T.C.(A)Nos.581 & 582 of 2011 and 314 & 315 of 2012 dated 01.11.2012 infavour of the assessee and against the Revenue holding that theassessee is entitled for deduction under Section 80IB(10) of theIncome Tax Act. 4. Hence, following the above-said decision of this Court, theabove Tax Case (Appeals) are dismissed and the order of the Tribunalstands confirmed. No costs. Sd/-Assistant Registrar(CS-II) //True Copy// slTo Sub Assistant Registrar 1. The Income Tax Appellate Tribunal, 'C' Bench, Chennai. 2. The Commissioner of Income Tax (Appeals) III, Chennai– 600 034. https://hcservices.ecourts.gov.in/hcservices/ 3. The Income Tax Officer, Business Ward XV(3), Chennai. 4. The Income Tax Appellate Tribunal,'A' Bench, Chennai.'A' Bench, Chennai. 5. The Income Tax Appellate Tribunal,'D' Bench, Chennai. 6. The Additional Commissioner of Income Tax,Company Range, Chennai. 7. The Income Tax Officer (OSD)Company Circle (C4),Chennai. T.C.(A) Nos 153, 225 and 1060 of 2010PUR PSI 26/11/2014