C O M M O N J U D G M E N T

(Judgment of the Court was delivered by R. MAHADEVAN, J)

All these tax case appeals are filed by the appellant/Assessee questioning the correctness and/or validity of the orders of the Income Tax Appellate Tribunal, Chennai, “B” Bench, passed in (i) M.P.No.257/Mds/2009 in I.TA.No.194/Mds/2008 dated 18.12.2009 (ii) M.P.No.259/Mds/2009 in I.TA.No.2259/Mds/2007 dated 08.01.2010 and (iii) I.TA.No.194/Mds/2008 dated 10.07.2009 respectively.

2. On 20.10.2010, all these Tax Case appeals were admitted by this Court by raising the following substantial questions of law:

T.C.A. No. 797 of 2010 “(i) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in holding that the appellant was not entitled to deduction under Section 80 IB of the Income Tax Act in respect of the housing project undertaken and constructed by it?

(ii) Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is right in law in holding that the relief sought for by the appellant amounted to a review of the order of the Income Tax Appellate Tribunal and not merely a rectification of mistake?”

T.C.A. No. 870 of 2