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2018 (7) TMI 1036 - SC ORDERDeduction u/s 80IB(10) - commencement certificate by the Municipal Authorities for the housing project - project be on the size of a plot of land which has a minimum area of one acre - review petition - Held that:- The High Court has dismissed the appeal by following its order in respect of the same assessee for earlier assessment years and in the process, it has not considered question No. 2 which was not involved in the earlier appeal. We permit the petitioner to approach the High Court by way of review petition. If the review petition is filed within 30 days, it will be decided on merits and shall not be dismissed on limitation. In case the order is against the petitioner, the petitioner shall be entitled to challenge not only the order passed in the review petition but also the impugned order.
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