Tribunal held that  information in subsequent year that the assessee has not completed the project with in prescribed period constitute information hence reassessment notice is held to be valid .  At the issue of notice the assessing Officer need not conclusively prove income chargeable to tax   escaped assessment at  stage of  notice.  Reassessment  notice is held to be valid  . Tribunal also held that  ,if   flat purchaser de facto in exclusive possession of  dry Balcony attached with flat, area of dry balcony includible while computing Built-up area of flat . However, if such projection was either in the nature of a service projection to be used for servicing the building or carrying out repairs of the building, or a common area shared with the other residential units, the dry balcony would not be included in the “built-up area” of the flat. Tribunal also held that,  building Completion Certificate and the Occupation Certificate .not issued by the local authority  till date hence the assessee is not entitle to deduction u/s 80IB (10 of the Act  (AY.2011-12 to 2013-14)