Commissioner Of Income Tax v. Shri Baljinder Singh Khanna

1 HIGH COURT OF MADHYA PRADESH : JABALPUR I.T.A. No.220/2012, I.T.A.No.222/2012 & I.T.A.No.223/2012 Commissioner of Income Tax …..Appellant Versus Shri Baljinder Singh Khanna ….Respondent ============================================= Coram: Hon’ble Shri Justice A. M. Khanwilkar, Chief JusticeHon’ble Shri Justice K.K.Trivedi, J. ============================================= Shri Sanjay Lal and Shri Rajesh Pandey, Advocates for theappellant/Commissioner of Income Tax. Shri Sumit Nema and Shri Mukesh Agrawal, Advocates forthe respondent. ============================================= Reserved On : 21.07.2015Date of Decision : 21.08.2015 J U D G M E N T { 21[st] August, 2015} Per: A.M. Khanwilkar, Chief Justice: These appeals are filed by the Department qua singleassessee, regarding three separate Assessment Years i.e. 2005-06 to2007-08, bearing I.T.A. Nos.220, 223 and 222 of 2012respectively. 2.The substantial question raised in these appeals is identical tothe substantial question answered in I.T.A. No.40/2012 (TheCommissioner of Income Tax, Bhopal vs. M/s Global Reality).Accordingly, even these appeals succeed on the same terms bysetting aside the impugned judgment of the Tribunal with regard tothe deduction claimed by the assessee under Section 80IB(10)(a) ofthe Income Tax Act and instead the decision of the AssessingOfficer to disallow the said deduction is upheld. No order as tocosts. (A.M. Khanwilkar) Chief Justice (K.K.Trivedi) Judge Psm.