Section 80IB of the Income Tax Act, 1961—Deduction—Once it has come on record by fact finding authority that there is no such condition to have completion certificate within four years from the local authority granting approval of the projects in question, the reassessment proceedings taken against the assessee are bad and against the settled principle of law—Principal Commissioner of income tax vs. Sahara States Gorakhpur [2019] 310 CTR (Allahabad) 457