{"id":168718,"date":"2011-09-05T00:00:00","date_gmt":"2011-09-04T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/deputy-vs-mr-on-5-september-2011"},"modified":"2016-11-30T08:06:44","modified_gmt":"2016-11-30T02:36:44","slug":"deputy-vs-mr-on-5-september-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/deputy-vs-mr-on-5-september-2011","title":{"rendered":"Deputy vs Mr on 5 September, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Deputy vs Mr on 5 September, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi, Gokani,<\/div>\n<pre>  \n Gujarat High Court Case Information System \n    \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/1175\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 1175 of\n2010 \n=========================================================\n\n \n\nDEPUTY\nCOMMISSIONER OF INCOME TAX, CIRCLE - 4, BARODA - Appellant(s)\n \n\nVersus\n \n\nM\/S\nPRATHAM REALTY PVT LTD - Opponent(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nKM PARIKH for\nAppellant(s) : 1, \nNone for Opponent(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\nDate\n: 05\/09\/2011 \n\n \n\n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>Tax<br \/>\nAppeal is admitted for consideration of following substantial<br \/>\nquestions of law:\n<\/p>\n<p>&#8220;Whether<br \/>\non the facts and in the circumstances of the case, the Appellate<br \/>\nTribunal was right in law in setting aside the orders of the lower<br \/>\nauthorities and restore the matter back to the file of the Assessing<br \/>\nOfficer for fresh adjudication with direction that A.O shall look<br \/>\ninto the agreement entered into by assessee firm with land owner and<br \/>\ndecide whether the assessee has in fact purchased the land for a<br \/>\nfixed consideration from the land owner and assessee had developed<br \/>\nthe housing project at its own cost and risk involved in the project,<br \/>\nin respect of the issue regarding deductions u\/s. 80IB (10) r.w.s<br \/>\n80IB (1) as claimed by the assessee ?&#8221;\n<\/p>\n<p>\tTo<br \/>\nbe heard with Tax Appeal No. 546 of 2008 and connected<br \/>\nAppeals.\n<\/p>\n<p>\tMr.\n<\/p>\n<p>M. J. Shah, learned advocate appearing for respondent waives service<br \/>\nof process of admission of appeal.\n<\/p>\n<p>\t[Akil<br \/>\nKureshi, J.]<\/p>\n<p>[Ms.\n<\/p>\n<p>Sonia Gokani, J.]<\/p>\n<p>Amit<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Deputy vs Mr on 5 September, 2011 Author: Akil Kureshi, Gokani, Gujarat High Court Case Information System Print TAXAP\/1175\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 1175 of 2010 ========================================================= DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE &#8211; 4, BARODA &#8211; Appellant(s) Versus M\/S PRATHAM REALTY [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-168718","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Deputy vs Mr on 5 September, 2011 - Free Judgements of Supreme Court &amp; 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