subject to compliance of many conditions, most of which were incomplete. Completion certificate was not available. To say so, reliance was placed upon information received ... opposite party to handover possession to the complainant complete in all respects after obtaining completion certificate but it miserably failed to do so. The case
allow persons to enter into possession until a completion certificate where such certificate is required to be given under any law, is duly given ... person shall take possession of a flat until such completion certificate has been duly given by the local authority);
j ..
k make a full
Complaints were barred by limitation; that the Gram Panchayat issued the Completion Certificate on 22.01.2009 and in November, 2009, upon completion of the project ... completion of the erection of the building shall send intimation to the Commissioner in writing of such completion, accompanied by the certificate in Schedule VIII
date of completion of the housing project shall
be taken to be the date on which the completion
certificate in respect of such housing project ... that
the assessee produced certificate from local authority. As per
the certificate issued by the local authority, the project was
completed by 31.03.2008. The communication
till today, is not finished and it does not have a completion certificate from the Competent Authority i.e., Ghaziabad Development Authority.
2. Heard ... writing regarding the completion of the developments of Pusha Aakash Apartments according to the approved plan to obtain a completion certificate from
amenities are complete at the site. First of all, it may be stated here that, it was only a partial completion certificate ... certificate on 10.09.2014, in case, they were ready, to do so. Besides this, it is clearly mentioned in the said certificate that final completion certificate
application for
obtaining of completion certificate after the completion of the unit/ house and
completion certificate was not issued by the local authority. He pointed ... case of assessee, all the projects were completed before the terminal date of
completion and completion certificate were also received for majority of the
units
noted that the
project was completed during assessment year 2003-04 and had received the
completion certificate from Pune Municipal Corporation. Part completion
certificate ... final completion certificate, the
same was issued with reference to building commencement certificate No.1032,
dated 16.03.2002. The said completion certificate was for the remaining
with sanction planned of 8 buildings.
Admittedly, assessee obtained completion certificate for 7 buildings on 31-03-
2008 and claimed deduction under section 80IB ... were completed but D building which is a commercial building was
incomplete. During the survey, it was noticed that part of completion certificate
was obtained
completed. It was pleaded that there was no deficiency of service on their behalf as the development work was completed, Completion Certificate was not mandatory ... sale of plots in the absence of issuance of the Completion/ Partial Completion Certificate. It was submitted that the same is applicable to the Appellants
