2020 (3) TMI 506

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.... The appeal has been preferred projecting the following questions as substantial questions of law :   1. Whether on the facts and in the circumstances of the case and in law, Tribunal erred in overlooking the categorical finding of the CIT(A) that the assessee had been unable to produce the completion / occupation certificate evidencing the completion of the project till 31.03.2013, and in admitting fresh evidence produced before it for the first time, without recording its satisfaction, in violation of Rule 29 of the ITAT Rules, 1963 ? 2. Whether on the facts and in the circumstances of the case and in law, Tribunal erred in law by not setting aside the assessment to the file of the Assessing Officer for examination of additional ....

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....the assessee for deduction under Section 80IB of the Act which was thereafter added to the income of the assessee and treated as its income. 7. Aggrieved by the aforesaid decision of the Assessing Officer, respondent-assessee preferred appeal before the Commissioner of Income Tax (Appeals)-25, Mumbai, also referred to as the first appellate authority hereinafter. In the appellate proceedings too, the first appellate authority noted that respondent-assessee did not produce the completion / occupation certificate within the stipulated time limit i.e. on or before 31.03.2013. Before the appellate authority also, the said certificate was not produced. Accordingly, by the appellate order dated 01.01.2014, the first appellate authority held that....