ITTA/19/2021 of M/s. Modi Shelters Pvt Ltd., Vs Dy. Commissioner of Income Tax on 6 January 2026

IN THE HIGH COURT FOR THE STATE OF TEI.ANGANA

AT HYDERABAD

TUESDAY,THE SIXTH DAY OF JANUARY

TWO THOUSAND AND TWENTY SIX

PRESENT

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATH! RAO

INCOME TAX TRIBUNAL APPEAL NO: 19 OF 2021

(lncome Tax Tribunal Appeal under Section 260 A of the lncome Tax Act., 1961 against the order made in 1.T.A.No.1292/Hydl2O16 for the Assessment year 2012-13 Dated 28.09.2020 on the file of the lncome Tax Appellate Tribunal, Hyderabad '8" Bench, Hyderabad prefened against the Order of the Commissioner of lncome Tax in Appeal No.01S7/DC|T, Cir.16(1/15-16lclT(A):4lHydl2016-17 Date 18.07.2016 preferred against the Order of the Dy.Commissioner of lncome Tax, Hyderabad made in PAN/GIR No.AADCM83SSN Dated 31.03.2015.

Between:

M/s. Modi Shetters Pvt Ltd., A company incorporated under the Companies Act, 1956, having its registered offic,e at 8-2-12Ol76lNBl16, 17,18, 4th Floor, Ashoka Hitech Chambers, Road No.2, Banjara Hills, Hyderabad-34 Represented by its Managing Director Mr. Sourabh Modi, Ryo. Hyderabad.

...A''ELLANT

AND

Dy. Commissioner of lncome Tax, Circle -16(1), 1st floor, Block-B, l.T Tower, Masab Tank' HYderabad'

...RESP.NDENT

lA NO: t OF 2021

Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to pass an order staying the collection of the disputed demand ot Rs. 41 ,O2'42O1- in the appeal for the assessment year 2012-13 filed against the order passed by th€ lncome Tax Appellate Tribunal, Hyderabad B Bench in ITA No.

1 2921 Hydl 20 1 6 dated 28-09-2020

Counsel for the Appellant : Ms.K.PRABHAVATHI, REP.

M/S. R.S. ASSOCTATES

Counsel for the Respondents : SRI K. SUDHAKAR REDDY

(Sr SC FOR INCOME TAX)

The Court made the following: JUDGMENT

IN THE HIGH COURT FOR THE STATE OF'TT I,ANGANA AT

HYDERABAD

HONOURABLE SRIIUSTICE P.SAM I OSHY

AND

HON'BLE SRI JUSTICE SUDDALA CHAL,q PATHI RAO

ITTA NO.19 OF 2O2L

DATE:06.01.2026

Between:

M/s. Modi Shelters I'vt. Ltd.,

a Company incorporated under the Companies Act, 1956, having its Regd.Office at8-2-720/76/ A/B/1( 17,78, 4d'Floor, Ashoka Hitech Chambers, Road No.2, Banjara Hills, Hyderabad, rep.by its Managing Director.

Appellant

and

Dy.Co mm issit>ner of Income 'fax,

Circte-16(1), 1.t Floor, Block-B, IT Tower, Masab Tank, I{yderabad.

Responclent

IUDGMENT: (per llon'ble Sri lustice P.Sam Koslr, )

Heard Ms. K.Prabhavathi, learned counsel tr the appellant and Mr. K.Sudhakar Reddy, learned Senior Standi:r ; Counsel for the Income Tax Department for the sole respondent.

2.

The question of law involved in the instant ;1 rpeal is, whether the terrace/balcon1, that is in the form of open t: sk1, or portico/

porch area rt ithout walls could be intludt_-d i- computing the (-

built-up area for the purposes of deterrnining eligibility for deduction under Section 8-IB of the Income Tax Act, 1961.

3.

The question of law in the instant Appeal is one, which came up for consideration before this Division Bench in ITTA No.167 of 2012 and batch matters, of which one of the Appeals i.e., ITTA

No.230 of 2016 was pertaining to the very same assessee, whose Appeal is the present one, stood decided by this Division Bench zride conunon judgment pronounced on 21.05.2025, thereby this Division Bench while allowing the Appeals had endorsed the view of the Division Bench of High Court of Gujarat in the case of Commissioner of Income Tax vs. Amaltas Associatesl.

4.

The factual matrix and the question of law involved in the instant Appeal are also identical. We are, therefore, of the considered opinion that present Appeal is sguarely covered by the decision rendered by this Division Bench on 21..05.2025, for the aforesaid reasons, which apply equally to the present appeal itself.

1 2016 SCC Online Guj 4685

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5.

In view of the same, the present Appeal s.i nds allowed and the question of law stands answered in favour cl the assessee and against the respondent. There shall be no order as o costs Pending miscellaneous applications if any sh LII stand closed.

Sd/- Il/ .VIJAYA BHASKER

JCI {T REGISTRAR

/TTRUE COPY//

,\t

SECTION OFFICER

1. The lncome Tax Appellate Tribunal, Hyderabad "B" Ben,: r, Hyderabad

2. The Commissioner of lncome Tax, (Appeals) 4, Hyderat i d

3. The Dy.Commissioner of lncome Tax, Hyderabad

4. One CC to M/s R.S.Associates , Advocate (OPUC)

5. One CC to Sri K.Sudhakar Reddy, Advocate (OPUC)

6. Two CD Copies

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To,

Ks/ba

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HIGH COURT

DATED:0610112026