Itxa/4012/2009 Of The Comissioner Of Income Tax-12, Mumbai v. M/S. Tulsiani Chambers Co-Op Society Ltd., Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.636 OF 2009ANDINCOME TAX APPEAL NO.694 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Mittal Tower Premises Co-op. Soc.Ltd. ..Respondent. ANDINCOME TAX APPEAL NO.679 OF 2009ANDINCOME TAX APPEAL NO.680 OF 2009ANDINCOME TAX APPEAL NO.684 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Venkatesh Premises Co-op. Soc.Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Dr. K. Shivram with Rahul K. Hakani for respondent. ANDINCOME TAX APPEAL NO.3126 OF 2009ANDINCOME TAX APPEAL NO.3127 OF 2009 M/s. Backbay Premises CHS Ltd. ..Appellant. V/s. The ITO ..Respondent. Ms. Beena Pillai i/b. Niraj Punmiya for appellant. Mr. Suresh Kumar for respondent. AND INCOME TAX APPEAL NO.3511 OF 2009 M/s. Mittal Tower Premises Co-op. Soc. Ltd. ..Appellant. V/s. The ITO ..Respondent. Dr. K. Shivram with Rahul K. Hakani i/b. Ajay R. Singh for appellant. Mr. Suresh Kumarfor respondent. AND INCOME TAX APPEAL NO.4012 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Tulsiani Chambers Premises Co-op. Soc.Ltd. ..Respondent. Mr. Suresh Kumar with Ms. Ananika Malhotra for appellant. None for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 11TH JANUARY, 2010 P.C. :- Learned counsel appearing on behalf of the revenue has stated that the question in respect of the expenditure on account of non occupancy charges / transfer fees is covered against the revenue by the judgment of this Court in M/s. Mittal Court Premises Co-op. Society Ltd. V/s. ITO [184 (2009) Taxman 292 (Bom)] and in Sind Co-op. Hsg. Society V/s. ITO [317 ITR 47 (Bom)] In view of this statement made before the Court, the above appeals do not raise any substantial question of law. All the appeals shall stand disposed of accordingly. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)