Mahavir Enterprises, Navi Mumbai vs. Pr CIT 28, Navi Mumbai
In the result, appeal of the assessee is allowed as above
ITA 920/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Dec 2016AY 2011-12
Bench: Shri G.S.Pannu & Shri Amarjit Singhm/S. Mahavir Enterprises, The Emerald, 3Rd Floor, Plot No.195B, Sector -12. Vashi, Navi Mumbai 400703 Pan:Aakfm7869D ...... Appellant Vs. The Pr. Commissioner Of Income Tax -28, Tower No.6, 3Rd Floor, Room No.4, Vashi Rly. Station Complex, Vashi Navi Mumbai 400703 .... Respondent
For Appellant: S/Shri Sunil Pathak&For Respondent: Shri N.P.Singh
Section 143(3)Section 263Section 80Section 80I
…Trib) (ii) Siddhi Real Estate Developers vs. CIT(Central ), Pune., ITA NO.2630 to 2635/Mum/2012 dated 13/05/2014. (iii) DCIT vs. Magarpatta Township Development & Construction Co. 150 TTJ 590 (Pune) (iv) M/s. Rahul Construction C. Vs. ITO, Ward 3(1), Pune, 51 SOT 192 (Pune) 6 5.2 Coming to the factual matrix, Ld. Representative for the assessee explained that in so far as the commencement certificate for Buildings No.2 & 5 is concerned, the same has been issued by the Local authority on 08/02/2007, a copy of which has been placed in the Paper Book at page -14. It is pointed out that application for issue of…