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TMI Blog2019 (11) TMI 1447X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - I. T. A. No. 286 of 2018. - - - Dated:- 21-11-2019 - Aravind Kumar And Sura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been disallowed by the Assessing Officer on the ground that the assessee had failed to produce completion certification. The first appellate authority, viz., the Commissioner of Income-tax (Appeals) considered the claim of the assessee in the background of provisions, viz., under section 80-IB(10) of the Act and clause (ii) of the Explanation to clause (a) and allowed the claim since the documents and explanation proved or stood established that the assessee had completed the project within five years from the date of commencement. The Revenue being aggrieved by the said order, preferred a second appeal before the Income-tax Appellate Tribunal which came to be dismissed by arriving at a conclusion that in similar/identical fact situation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aming substantial questions of law since it is a question of fact which has been considered and answered by the authorities. 4. Having heard the learned advocates appearing for the parties and on perusal of the order under challenge, it would clearly indicate that the claim of the assessee was under section 80-IB(10) of the Act. The expression found in the clause (ii) of the Explanation to clause (a) of sub-section (10) of section 80-IB would indicate that for claiming the said deduction, the assessee will have to establish the date of completion of construction of housing project and the said period has to be reckoned or should be taken to be the date on which completion certificate in respect of such housing project is issued by the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate for the premises. It is this completion certificate as contained in Schedule VIII referred to in bye-law No. 5.6.1 of the building bye-laws which is referred under section 310 of the KMC Act. It is this completion certificate which accompanies the intimation to be given by every person within one month after completion of erection of building or execution of any work to be delivered or sent to the Commissioner, in writing, of such completion accompanied by a certificate in the form prescribed under building bye-laws, which form has to be signed and subscribed in the manner as prescribed and the same should be given to the Commissioner, who would thereafter conduct inspection of such building or such work and grant permission to occupy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 6. Even on facts, it is noticed 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. Needless to say, 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 Assessing Officer duri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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