2021 (4) TMI 404

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.... SANMATHI E I., ADVOCATE RESPONDENT: SRI. A. SHANKAR SR. COUNSEL AND SRI. M LAVA, ADVOCATE JUDGMENT Mr. Sanmathi E. I., learned counsel for the Revenue. Mr. A. Shankar, learned Senior counsel for the assessee. 2. This appeal under Section 260-A of the Income Tax Act, 1961, has been filed by the Revenue against the judgment dated 12.07.2017 passed by the Income Tax Appellate Tribunal....

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....he circumstances of the case, the Tribunal is justified in applying the decision of this Court in the case of M/S ITTINA PROPERTIES PRIVATE LIMITED., to the present case, wherein the facts are altogether different to the extent that in the case relied upon, the assessee got completion certificate from local Panchayat whereas no such certificate has been received by the assessee from any Local Auth....