TMI Blog2014 (7) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... , who has given the certificate - AO has not called any information from the Municipality and he has disallowed the claim - the burden was shifted upon the AO to verify the genuineness of the certificate, which he has not done - no further opportunity may be given to the AO and the claim of the assessee u/s.54F of the Act is allowed – Decided in favour of Assessee. - I.T.A.No. 01/Ctk/ /2014 - - - Dated:- 2-5-2014 - Shri P.K.Bansal and Shri D.T.Garasia, JJ. Shri. D.K. Sheth and M. Sheth for the Appellant Shri. S.C. Mohanty for the Respondent ORDER Per Bench 1. This appeal filed by the assessee is directed against the order dated 27.11.2013 of ld CIT(A), Cuttack for the assessment year 2003-04, in the matter of asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see such as date of approval of plan, plot No. area, period of construction and date of completion of the building, etc. The Executive Engineer replied that Sri Harendra Kumar Das, S/O. Late Gopala Ch. Das of Sahapur in Ward No.7 has not taken any permission for construction of residential building on Plot No.,1615, Khata No.283 under Mouza-Mathasahi during the period 2003-05 from Bhadrak Muncipality. The AO afforded an opportunity to the assessee to cross verify the submission of the Executive Engineer and was of the view that since the Executive Engineer, Bhadrak Muncipality denied any permission or plan approval to the construction of the alleged property to the assessee, the claim for deduction u/s.54F of the assessee is not allowable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity as per the direction of the Tribunal to allow deduction u/s.54F but it mention that assesee has not taken any permission for construction of the building from the Muncipality. We observe that the AO has allowed deduction on account of cost of acquisition of land and no deduction u/s.54F was given on the amount invested in construction of residential house. We find that the matter was restored to the file of the AO by the Tribunal and as per the direction of the Tribunal, the AO has issued notice to the Executive Engineer, Bhadrak Muncipality and in reply, the concerned Engineer has stated that Mr Harendra Kumar Das has not taken any permission for construction of residential building on No.,1615, Khata No.283 under Mouza-Mathasahi duri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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