Mazda Mansion Co.op. Housing Society Ltd v. The Commissioner Of Income Tax

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.215 OF 2009 Mazda Mansion Co.op. Housing Society Ltd. Vs. The Commissioner of Income Tax ..Appellant ..Respondent Mr.Tejas Hande for appellant. Mr.P.S.Sahadevan for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. 5TH AUGUST, 2009 DATE : P.C. Heard learned Counsel for the parties. Office objections are overruled. Registry is directed to register the appeals. By consent of parties, appeal is taken up for hearing on admission. 2.This appeal is directed against the order dated 6[th] October, 2008 passed by the the Tribunal, wherein, the question relates to the chargeability of transfer fees along with other incidental charges. After filing of this appeal, the division bench judgment of this Court has decided an identical issue in the case of Mittal Court Premises Vs.Income Tax Officer in ITXA No.999 of 2004 decided on 17th July, 2009 and ITXA No.931 of 2004 in the case of Sind Coop. Housing Society Vs. Income Tax Officerdecided on 17th July, 2009. The issue sought to be raised in the present appeal is squarely covered by the aforesaid judgments of this Court. 3.In the above view of the matter, learned Counsel for both the parties agree that the impugned order be quashed and set aside without going into the merits and demerits of the case and the matter be remanded back to the Tribunal with direction to consider it afresh in the light of the law laid down by this Court in the judgments referred to hereinabove, keeping all questions open. In this view of the matter, the impugned order is quashed and set aside and the matter is remanded back to the Tribunal for its consideration afresh in the light of the aforesaid judgments of this Court. All contentions on merits are kept open. 4.Parties to appear before the Tribunal on 7[th] October, 2009. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)