TMI Blog2019 (6) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ITA No.393/PUN/2016) - - - Dated:- 3-6-2019 - Shri D. Karunakara Rao, AM And Shri Vikas Awasthy, JM For the Assessee : Shri V.L. Jain For the Revenue : Shri Rajesh Gawali ORDER PER VIKAS AWASTHY, JM This Miscellaneous Application has been filed by the assessee u/s.254 (2) of the Income Tax Act, 1961 (hereinafter referred to as the Act ) seek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 completion /occupancy certificate. The Para 8 of the Tribunal order dated 20.07.2018 wherein the Tribunal has given the final findings, is reproduced herein below : 8. In the instant case we find that the Architect issued completion certificate confirming completion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 extract dated 22.02.2013. It is clearly mentioned that the process of issuing completion certificate will be completed only after remaining amenity space of 1100.58 Sq. Mtrs will be handed over to PMC. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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