Itxa/1682/2012 Of Commissioner Of Income Tax - 19 v. M/S. M.r. Shelters

itxa-1682-12.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1682 OF 2012ANDINCOME TAX APPEAL NO.1683 OF 2012 …. Commissioner of Income Tax-19 ...Appellant v/s. M/s.M.R.Shelters ...Respondent … Ms.S.V.Bharucha for the Appellant.Mr.M.Subramanian i/b Vishnu Hadade for the Respondent. ... CORAM : S.C.DHARMADHIKARI & A.A. SAYED, JJ. DATED : 10 DECEMBER 2014 P.C. These Appeals of the Revenue challenge the order passed by the Income Tax Appellate Tribunal, “I” Bench on 30 May 2012 in Income Tax Appeal No.2641/Mum/2009 and Income Tax Appeal No.3109/Mum/2009 for the Assessment Years 2005-06 and 2006-07. 2.The two questions stated to be substantial question of law are covered against the Revenue and in favour of the Assessee by the judgment of the this Court, which has been rendered in Income Tax Appeal No.201 of 2012 and connected Appeals, decided on 19 September 2014 (Commissioner of Income Tax-16 2/2 itxa-1682-12.doc v/s. Happy Home Enterprises), to which one of us (S.C.Dharmadhikari, J.) was a party. 3.The Appeals are, therefore, dismissed. No costs. (A.A. SAYED, J.) (S.C.DHARMADHIKARI,J.)