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2017 (8) TMI 1563 - HC - Income TaxExemption u/s 54F - HELD THAT:- It is seen from the orders of the Commissioner (Appeals) and the Tribunal that both of them proceeded on the basis of the interpretation given by various Courts, including the members of the family of the assessee, within the definition of the expression “assessee”. Commissioner (Appeals) as well as the Tribunal held that the investment made by the assessee was qualified for the benefit of Section 54F. Revenue attempted to raise one more objection, namely, that the construction of the residential property was not completed. But the Tribunal recorded a finding of fact in paragraph-11.1 to the effect that the assessee’s representative produced a planning permission from the Corporation, water connection permission, property assessment receipt and electricity bill. The Tribunal also recorded a factual finding that the learned departmental representative verified the details and confirmed the same. We do not think that the questions of law raised arise for consideration. Hence, the appeal is dismissed. The miscellaneous petitions, if any, pending in this appeal shall stand closed
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