2016 (1) TMI 1423

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....ndent. ORDER 1. Heard counsel for the parties. 2. In all these matters, which were disposed of together by common judgment, there is delay in filing of review petitions. The delay is ranging between 14 days to 52 days. In the interest of justice, delay applications are allowed in the respective cases. 3. By consent, review petitions are taken up for hearing forthwith. 4. The leading....

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.... was concerned with the interpretation of Section 80IB (10) as amended. The provisions of Municipal Corporation Act will and can have no bearing on the interpretation of the amended provisions of the Income Tax Act which were under consideration. In other words, the purport of Section 300 of the Municipal Corporation Act cannot control the sweep of the express provision contained in the Finance (N....

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....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 petitions nor the decision of the Supreme Court will be of any avail. 7. Couns....