2020 (9) TMI 331

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.....Ashok Pathy for M/s.Pass Associates   JUDGMENT [Order of the Court was made by T.S.SIVAGNANAM , J.] This appeal by the assessee under Section 260 A of the Income Tax Act, 1961 ('the Act' for brevity) is directed against the order dated 25.07.2018 passed by the Income Tax Appellate Tribunal, Madras, 'A' Bench,('Tribunal' for brevity) in I.T.A.No.280/Mds/2017 for the....

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....documentary evidence in respect of size of the land, built up area etc which is a condition precedent for granting relief? 2. We have elaborately heard Ms.R.Hemalatha, learned Senior Standing Counsel appearing for the appellant / Revenue and Mr.Ashok Pathy, learned counsel for M/s.Pass Associates accepting notice on behalf of the respondent. 3. The assessee in the Return of Income filed for the ....

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....to disallow the claim for deduction. The assessee by letter dated 26.03.2015 stated that they had developed a housing project at Selaiyur, Tambaram for an area more than one acre, after obtaining approval from CMDA on 29.03.2007. The project was completed during the financial year 2011-12 relevant to the assessment year 2012-13 and upon completion, they obtained the Completion Certificate from the....

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....lowing the deduction under Section 80IB(10). As against that portion of the order of the CIT(A), the Revenue preferred an appeal before the Tribunal which was dismissed and challenging the same, the Revenue is on appeal before us. 5. The assessee has given a factual explanation which was taken note of by the CIT(A). The condition to be fulfilled by the assessee to sustain his claim for deduction ....