LAWS(IT)-2014-6-35

INCOME TAX OFFICER Vs. KURA HOMES PVT. LTD.

Decided On June 09, 2014
INCOME TAX OFFICER Appellant
V/S
Kura Homes Pvt. Ltd. Respondents

JUDGEMENT

(1.) THIS appeal preferred by the Revenue is against the order dated 19th September, 2013 of CIT(A) -III, Hyderabad for the AY 2005 -06 wherein the department has raised the following grounds of appeal:

(2.) THE CIT(A) erred on facts and in law in granting relief to the assessee u/s. 80IB.

(3.) THE CIT(A) erred on facts and in law in ignoring the latter decision of ITAT in the case of M/s Sainath Estates Pvt. Ltd.,, 142 ITD 370.