9911796707
TMI Blog2016 (1) TMI 1423X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners in all fairness submits that the decision of the Supreme Court in S. Sundaram Pillai's case [ 1985 (1) TMI 306 - SUPREME COURT] was not dealing with the express provision such as Explanation sub-Clause (ii) below Section 80IB (10) (a) (ii). As a result, no case for review is made out. Review petitioners submits that the review petitioners be granted liberty to take recourse to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taking any view of the matter all these review petitions must fail and the same are dismissed. - R.P. Nos. 736 To 738,745,746 & 856 Of 2015 - - - Dated:- 5-1-2016 - A.M. Khanwilkar And And K.K. Trivedi, JJ. G.N. Purohit and Smt. Uma Parashar for the Petitioner. Sanjay Lal for the Respondent. ORDER 1. Heard counsel for the parties. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d though specifically pointed out during the final hearing of the main appeal. Further, the view taken in the judgment under appeal is not in consonance with the exposition of the Supreme Court in the case of S. Sundaram Pillai v. V.R. Pattabiraman AIR 1985 SC 582. Both these arguments will have to be rejected. 5. For, the Court in the main appeals was concerned with the interpretation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i)** ** ** (ii) the date of completion of construction of the housing project shall be taken to be the date on which the completion certificate in respect of such housing project is issued by the local authority; 6. Understood thus, neither the provisions of the Corporation Act which have been relied by the review petitioners in the present petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy of appeal was not available to the Department in the fact situation of that case. For, the Tribunal had already set aside the decision of the lower Authority and referred back the matter to the Assessing Officer. Even so, in our opinion, that would not warrant review of the judgment under consideration on that count, as the interpretation given to the provisions contained in Section 80IB (10) a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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