https://www.taxtmi.com/caselaws?id=383389 The Tribunal upheld the legality of reassessment proceedings under Sections 143(3) and 147 of the Income Tax Act, finding them in accordance with the law. It emphasized the requirement of a completion certificate for claiming deduction under Section 80IB(10) and dismissed the appeal due to non-submission of the certificate. The Tribunal remitted matters concerning delay in filing the appeal and an ex-parte decision back to the CIT(A) for reconsideration, citing procedural deficiencies. en-us Fri, 19 Jul 2019 00:00:00 +0530 Tue, 23 Jul 2019 07:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383389 The Tribunal upheld the legality of reassessment proceedings under Sections 143(3) and 147 of the Income Tax Act, finding them in accordance with the law. It emphasized the requirement of a completion certificate for claiming deduction under Section 80IB(10) and dismissed the appeal due to non-submission of the certificate. The Tribunal remitted matters concerning delay in filing the appeal and an ex-parte decision back to the CIT(A) for reconsideration, citing procedural deficiencies. Case-Laws Income Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383389