ITA 10/2010 BEFORE HON’BLE THE CHIEF JUSTICE MR. MADAN B. LOKUR HON’BLE MR. JUSTICE MUTUM B.K. SINGH This is an appeal filed by the Revenue under Section 260A of the Income Tax Act , 1961. According to the Revenue. The following substantial question of law aris es in this appeal: - 1. Whether on the facts and in the circumstances of the case, the Tribunal was justified and correct in dismissing the appeal of the Revenue, thereby holding t hat the audit report filed after submission of the return but before completion of assessment is sufficient compliance of Section 80IB of the Income Tax Act, 19 61? It is fairly submitted by learned counsel for the Revenue that a similar issued had arisen in Commissioner of Income Tax vs. T & I Engineers Pvt. Ltd. in ITA No .5/2009, decided on 7.5.2009. In that appeal, it was held that a similar propose d question of law is not a substantial question. Following the decision rendered in M/s. T & I Engineers Pvt. Ltd., we reject thi s appeal and hold that no substantial question of law arises in this appeal for consideration. Dismissed.