The assessee was carrying on the business of development and construction. The return of income filed by the assessee was taken up for scrutiny and it came to be accepted. Subsequently, in exercise of power vested under S.  147 , reassessment proceedings were commenced for withdrawing the deduction allowed under S. 80IB . The claim of the assessee for deduction under S. 80IB(10)  which was in respect of a residential project was disallowed by the AO on the ground that the assessee had failed to produce the completion certification. The CIT (A) and the Appellate Tribunal held that the assessee was entitled to deduction. On appeal  dismissing the appeal the Court held that a finding of fact was recorded by the  Appellate Tribunal that the assessee had furnished the certificate of the registered certified architect dated February 27, 2008 before the AO r to demonstrate or establish that the project in question had been completed within the period stipulated under S. 80IB(10) of the Act . Accordingly the assessee was entitled to deduction. ( AY.2008-09)