2019 (7) TMI 1247

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.... Respondents Through: Mr. Harpreet Singh, Sr. Standing Counsel with Ms.Suhani Mathur, Advocate for Respondent No.2. Mr. Anil Dabas with Mr. Praveen Kumar, Advocates for UOI. O R D E R CM APPLs.20748/2019 (delay) and 20749/2019 (delay) 1. For the reasons explained in the applications, the delay in filing and refiling the review petition is condoned and the applications are allowed. RE....

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....s pointed out that since the machinery provisions for determining the extent and the value of the goods and the land or any undivided share in the land separately has now been provided in Rule 2A, the very basis on which this Court struck down Section 65 (105) (zzzh) of the Finance Act, 2010 in Suresh Kumar Bansal (supra) stood removed. 3. Mr. Rajan Bhatia, learned counsel appearing for the Res....