Income vs Unknown on 15 March, 2011

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TAXAP/1631/2009	 2/ 2	ORDER 
 
 

	

 

IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
 

 


 

TAX
APPEAL No. 1631 of 2009
 

 
=========================================================

 

INCOME
TAX OFFICER WARD 5(1) - Appellant(s)
 

Versus
 

SHYAM
DEVELOPERS - Opponent(s)
 

=========================================================
 
Appearance
: 
MR
KM PARIKH for
Appellant(s) : 1, 
None for Opponent(s) :
1, 
=========================================================


 
	  
	 
	  
		 
			 

CORAM
			: 
			
		
		 
			 

HONOURABLE
			MR.JUSTICE AKIL KURESHI
		
	
	 
		 
		 
			 

and
		
	
	 
		 
		 
			 

HONOURABLE
			MS JUSTICE SONIA GOKANI
		
	

 

Date
: 15/03/2011 

 

ORAL
ORDER

(Per
: HONOURABLE MR.JUSTICE AKIL KURESHI)

1. This
tax appeal is ADMITTED for considering the following
substantial question of law:

“WHETHER ON THE
FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE APPELLATE TRIBUNAL
WAS RIGHT IN LAW IN ALLOWING DEDUCTIONS U/S. 80IB(10) R.W.S. 80IB(1)
TO THE ASSESSEE WHEN THE APPROVAL BY THE LOCAL AUTHORITY AS WELL AS
COMPLETION CERTIFICATE WAS NOT GRANTED TO THE ASSESSEE BUT TO THE
LANDOWNER AND THE RIGHTS AND THE OBLIGATIONS UNDER THE SAID APPROVAL
WERE NOT TRANSFERABLE, AND WHEN THE TRANSFER OF DWELLING UNITS IN
FAVOUR OF THE ENDUSERS WAS MADE BY THE LANDOWNER AND NOT BY THE
ASSESSEE? ”

2. To be
heard with TAX APPEAL NO.546 OF 2008.

(AKIL
KURESHI,J.)

(Ms.

SONIA GOKANI,J.)

Umesh/

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