2019 (4) TMI 1031

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.... This appeal is filed by the assessee against the order of CIT(A)- 12, Pune, dated 12-02-2016 involving Assessment Year 2011-12. 2. Assessee raised the following grounds of appeal : "1. CIT(A) has erred rejecting/disallowing Appellants claim of deduction Rs. 9,74,91,682/- u/s.80IB(10), Appellant prays for allowing the same. 2. Appellant prays for just and equitable relief. ....

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...., assessee filed the present appeal with the grounds extracted above. 4. At the outset, during the proceedings before us, ld. Counsel for the assessee submitted that this is a case where the assessee being a Builder earned income out of the said enterprise and claimed deduction of Rs. 9,74,91,682/- u/s.80IB(10) of the Act. During the assessment proceedings, AO denied the said claim for want of ....

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....maintenance aspect etc. fire dept. Finally issued No Objection Certificate on 16-08-2016 and Commissioner AMC reinstated the Certificate dated 31-03-2012 on 03-04-2017 by revoking cancellation dated 28-09-2012. The Certificate of Occupation reinstated by the Commissioner of AMC dated 03-04-2017 could not be submitted before CIT(A) though he asked for it, as same was not then received. ....

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....of Correspondence, and reinstating/restoring the original Occupancy Certificate dated 31-03-2012 and revoking/withdrawing cancellation dated 28-09-2012. AMC Commissioners reinstated Certificate, dated 03-04-2017. The office file notes of different departments AMC, particularly Fire Brigade etc. obtained under RTI, being new evidence which was not available during Assessment Appel....