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2019 (11) TMI 1447 - HC - Income TaxDeduction u/s 80IB - Reopening of assessment - HELD THAT:- In the instant case, that a completion certificate came to be issued by the registered architect on February 27, 2008 certifying that the project in question had been completed on February 25, 2008. This certificate has admittedly been issued in terms of section 310 of the KMC Act read with rule 5.6(1) of the building bye-laws in the format prescribed under Schedule VIII of the building bye-laws. It is on enclosing this completion certificate issued by the registered architect that letters dated March 5, 2008 and May 7, 2008 were written to the Commissioner, BBMP by the assessee to issue an occupancy certificate, the copies of which were also made available to the AO during the assessment proceedings u/s 148 - Though the said material evidence being available, the same had been ignored by the Assessing Officer and the same was taken note of by the Commissioner of Income-tax (Appeals) to allow the deduction claimed under section 80-IB of the Act by the assessee. As such, we are not inclined to accept the contention raised by the Revenue. There being no substantial questions of law involved in this appeal for being formulated, adjudicated and answered admitting the appeal does not arise.
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