The Commissioner Of Income Tax-V, Pune v. H.a.developers
High Court
15 Sep 2011 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-V, Pune v. H.a.developers
Date of order
15 Sep 2011
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax-V, Pune v. H.a.developers, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Decision: Appeal is disposed of accordingly.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
ttm
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO.981 OF 2011
WITH
INCOME TAX APPEAL (L) NO.982 OF 2011
The Commissioner of Income Tax-V, Pune
.. Appellant
Vs.
H.A.Developers.. Respondent.
Mr.N.N.Singh for the appellant
CORAM: J.P. DEVADHAR & K.K. TATED, JJ.DATE: 15TH SEPTEMBER, 2011.
P.C.
1. These two appeals are filed by the Revenue against the order of ITAT dt.28.2.2011. From the question framed in these appeals, it is evident that
the ITAT has restored the issue to the file of the Assessing Officer for passing a fresh order in the light of the judgment of the Special Bench in the case of Brahma Associates reported in 119 ITD 255. Since the ITAT has restored the matter to the file of the Assessing Officer, we are not inclined to entertain in these appeals.
2. Accordingly, both these appeals are dismissed. However, the
Assessing Officer while giving effect to the order of ITAT shall take into consideration the judgment of this Court in the case of CIT vs. Brahma Associates reported in 333 ITR 289. Appeal is disposed of accordingly.
(K.K. TATED, J.) (J.P. DEVADHAR, J.)
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