Principal Commissioner Of Income Tax - 1 v. Ansal Housing & Construction Ltd.,

$~24, 25, & 32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1103/2017, CM APPL.44151/2017 ITA 1104/2017 ITA 1111/2017, CM APPL.44159/2017 PRINCIPAL COMMISSIONER OF INCOME TAX - 1 ..... Appellant Through: Mr. Sanjay Kumar, Advocate.

versus ANSAL HOUSING & CONSTRUCTION LTD. ..... Respondent Through: Mr. Gaurav Jain with Mr. Aniket D.

Agrawal, Advocates.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA

O R D E R

% 05.12.2017 The questions of law urged in these batch of appeals under Section 260A of the Income Tax Act, 1961 are with respect to disallowance made for development and construction of housing projects prior to 1.10.1998 and secondly disallowance on the ground of housing units constructed with the built up area of more than 1000 sq.ft. The Assessing Officer held that these were ineligible for benefit under Section 80 IB (10).

We notice that this issue is no longer res integra; in the assessee's case for assessment years 2000-01 and 2001-02, the revenue had lost its appeals (ITA 480 & 485/2010 and 437/2011, ITA 1103, 1104 & 1111/2017

decided on 24.09.2012). Therefore, no substantial question of law arises; the appeals are dismissed, accordingly, along with all the pending applications.

S. RAVINDRA BHAT, J SANJEEV SACHDEVA, J DECEMBER 05, 2017 /vikas/ ITA 1103, 1104 & 1111/2017