2019 (2) TMI 1272

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..... o. Ltd., vs. CIT [2000 (2) TMI 10 - SUPREME COURT] held that in order to revise an order under Section 263 of the Act, it 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 wit .....

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..... following Substantial Question of Law:- "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. .....

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