Held, that restriction in the extent of commercial space in a housing project imposed by way of amendment to section 80IB(10) did not apply to housing projects approved before April 1, 2005 even though completed after that date. Since the assessee’s housing project was admittedly approved before April 1 2005, the Revenue’s allegation did not apply to the assessee. Further, to show completion of the project before March 31, 2008, the assessee had produced evidence. As these documents were not produced before the lower authorities, but only before the Tribunal, it was proper to restore the issue to the file of the Assessing Officer for fresh adjudication. The assessee had been held a developer in the initial years of claim, that is, in the assessment years 2003-04 and 2004-05. The matter was not open for re-examination in subsequent years in the absence of any change in the factual position. (AY. 2005-06, 2006-07)