https://www.taxtmi.com/caselaws?id=304024 The Tribunal condoned the delay in filing the appeal, attributing it to the fault of the previous CA. Regarding the applicability of Section 115JC of the Income Tax Act, the Tribunal held that the provisions could not be applied retrospectively to the housing project completed before the introduction of the said provisions. Consequently, the appeal of the assessee was allowed, and the assessment order applying Section 115JC was set aside. en-us Tue, 05 Mar 2019 00:00:00 +0530 Fri, 02 Sep 2022 06:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304024 The Tribunal condoned the delay in filing the appeal, attributing it to the fault of the previous CA. Regarding the applicability of Section 115JC of the Income Tax Act, the Tribunal held that the provisions could not be applied retrospectively to the housing project completed before the introduction of the said provisions. Consequently, the appeal of the assessee was allowed, and the assessment order applying Section 115JC was set aside. Case-Laws Income Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304024