2011 (6) TMI 916

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....i Shaji P. Jacob Respondent by: Shri G. Gopalan O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : This is an appeal filed by the Revenue against the order of the learned CIT(Appeals)-III, Chennai in ITA No. 433/08-09/A.III dated 22.12.2010 for the assessment year 2006-07. 2. Shri Shaji P. Jacob, learned Sr. DR represented on behalf of the Revenue and Shri G. Gopalan represented on beha....

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....ty in case of categories of buildings like special buildings, group developments and multistoreyed buildings as defined in the said rules as may be approved by the authority. 2.2 It is submitted that as per the permission letters issued by the CMDA for the projects, for which the assessee had claimed deduction under section 80IB, come under the category of 'Group development'. 2.3 It is subm....

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....ng service connections listed in the letter referred in para 2.2 above. 2.5 It is submitted that the assessee has not produced completion certificate obtained from CMDA either at the assessment stage or at the appellate stage. As the completion certificate, from 'Local Authority' which approved the projects viz. CMDA, conveying the vital information as to date of completion, has not been obtain....

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.... assessee is entitled to the benefits of deduction under section 80- IB of the Income Tax Act, 1961. The learned DR vehemently supported the order of the Assessing Officer and the learned authorised representative supported the order of the learned CIT(A). 5. We have considered the rival submissions. It is noticed that the assessee has not produced the completion certificate from the CMDA befor....