(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.