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2019 (6) TMI 373

the file of AOfor limited purpose to verify the date on which the assessee approached the Pune Municipal Corporation for issuance of completion /occupancy certificate - HELD THAT:- Since, the Assessing Officer has already verified from office of the Pune Municipal Corporation the date on which application for completion /occupancy certificate was submitted, we find that restoring the issue back to the file of Assessing Officer for the purpose of verifying date would be an exercise in futility. This vital fact was inadvertently overlooked while passing the order dated 20.07.2018; hence the mistake crept in the order that needs to be rectified. Miscellaneous Application filed by the assessee is allowed. - M.A. No.03/PUN/2019 (Arising out of I .....

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ndant. The Commissioner of Income Tax (Appeals) after examining all the relevant facts had allowed relief to the assessee. 3. On the other hand, Shri Rajesh Gawali representing the Department submitted that the order of Tribunal is fair and justified. No prejudice would be caused to the assessee if the same fact is verified again by the Assessing Officer. 4. Both sides heard. A perusal of the Tribunal order dated 20.07.2018 in ITA No.393/PUN/2016 by the Department reveals that the assessee has been held eligible for claiming deduction u/s.80IB(10) of the Act. However, the issue was restored to the file of Assessing Officer for limited purpose to verify the date on which the assessee approached the Pune Municipal Corporation for issuance of .....

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f Income Tax (Appeals) sought report from the Assessing Officer on the additional evidences furnished by the assessee during First Appellate Proceedings. The Assessing Officer in its report dated 07.07.2015 has mentioned as under: 2. The Executive Engineer, Zone-1, from office of the City Engineer s office Pune vide his letter No. outward No/Zonel/829 dated 24.06.2005 stated that the application for occupancy certificate was submitted to their office on 30.03.2009 by license architect Mr. Vikas Achalkar. However, as per the sanctioned layout of the plan for above mentioned project, amenity space of 1519.10 Sq. mtrs and 1100.88 Sq.mtrs was shown. Out of these two amenities spaces only 1519.10 Sq. mtrs space handed over to the PMC vide 7/12 e .....

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