TMI Blog2019 (2) TMI 1272X X X X Extracts X X X X X X X X Extracts X X X X ..... must be erroneous and prejudicial to the interest of the Revenue. Tribunal rightly found that the completion certificate could be available only when the project is physically completed and as far as assessee's case is concerned, they had produced the completion certificate with reference to the previous year 2007-08 relevant to the assessment year 2008-09. Considering the factual aspects, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw:- Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in setting aside the order of the Commissioner of Income Tax under Section 263 of the Income Tax Act? 3. Heard Mrs.R.Hemalatha, learned Senior Standing Counsel for the appellant/Revenue and Mr.Sivaraman, learned counsel for the respondent. 4. The short issue which falls for cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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