HIGH COURT OF JUDICATURE AT HYDERABAD FOR STATE OF TELANGANA AND STATE OF ANDHRA PRADESH PRESENT HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.663 OF 2014 DATED:26.11.2014 Between: Commissioner of Income Tax-II IT Towers A.C. Guards Hyderabad Appellant And M/s. Kura Homes Private Limited Rajendra Nilayam , Plot Nos.19 & 20, Wahabnagar (Ext.), Sick Village Secunderabad Respondent HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.663 OF 2014 JUDGMENT: (per Hon ble Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is dismissed as we find that no element of law is involved to decide in this matter for following reasons. learned Tribunal while directing Assessing Officer to reconsider issue on question of requirement of production of completion certificate, following Delhi High Court judgment in case [1] o f C.I.T. v. CHD Developers Limited observed that aforesaid requirement is not for housing project approved prior to 1.4.2005, meaning thereby there cannot be retrospective operation of relevant provision. There will be no order as to costs. K.J. SENGUPTA, CJ SANJAY KUMAR, J 26.11.2014 bnr [1] 43 Taxmann.com 249 (Del.) Commissioner of Income-tax-II, Hyderabad v. Kura Homes Private Limited