TMI Blog2016 (5) TMI 1224X X X X Extracts X X X X X X X X Extracts X X X X ..... d still apply in all cases heard and disposed of together. - R. P. Nos. 736/2015, 746/2015, 856/2015, 737/2015, 738/2015 and 745/2015 - - - Dated:- 5-1-2016 - A. M. Khanwilkar (CJ) And K. K. Trivedi, JJ. For the Petitioner : G. N. Purohit, Uma Parashar For the Respondent : Sanjay Lal ORDER I.A.Nos.13339/2015, 13404/2015, 14926/2015, 13340/2015, 13341/2015 13401/2015 appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the relevant period. The argument in these review petitions proceeds that the provisions of Municipal Corporation Act have been overlooked 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 Vs. V.R.Pattabiraman 1985 STPL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 80IB (10)............ (a) . (i) . (ii) . Explanation.- For the purposes of this clause,- (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; Understood thus, neither the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner in Review Petition No.738/2015 then submits that the remedy 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 interpret ..... X X X X Extracts X X X X X X X X Extracts X X X X
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