With Income Tax Appeal v. M/S. Om Trinetri Builders & Contractors

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 44 OF 2013 The Commissioner of Income Tax-II -Versus-Sudhir Mandke & Family (HUF) ..Appellant..Respondent WITH INCOME TAX APPEAL NO. 52 OF 2013 The Commissioner of Income TaxCentral-III ..Appellant -Versus-M/s. Satellite Developers Pvt.Ltd. ..Respondent WITH INCOME TAX APPEAL NO. 54 OF 2013The Commissioner of Income Tax-20 ..Appellant..Respondent -Versus- M/s. OM Trinetri Builders & Contractors WITH INCOME TAX APPEAL NO. 55 OF 2013 The Commissioner of Income Tax-20 ..Appellant..Respondent -Versus-M/s. OM Trinetri Builders & Contractors WITH INCOME TAX APPEAL NO. 57 OF 2013 The Commissioner of Income Tax,Central-1 ..Appellant..Respondent -Versus- M/s. Chembur Trading Corporation WITH INCOME TAX APPEAL NO. 61 OF 2013 The Commissioner of Income Tax-25 ..Appellant -Versus-M/s. Vandana Enterprises ..Respondent WITH INCOME TAX APPEAL NO. 77 OF 2013 The Commissioner of Income Tax-25-Versus-M/s. Vandana Enterprises ..Appellant..Respondent WITH INCOME TAX APPEAL NO. 435 OF 2013 The Commissioner of Income Tax-II ..Appellant -Versus- M/s. Brahma Builders ..Respondent WITH INCOME TAX APPEAL NO.446 OF 2013 The Commissioner of Income Tax-V ..Appellant -Versus- H.A. Developers C/o G.K. Developers ..Respondent WITH INCOME TAX APPEAL NO. 451 OF 2013The Commissioner of Income Tax-III, Pune-Versus-M/s. Viraj Properties ..Appellant ..Respondent WITH INCOME TAX APPEAL NO. 514 OF 2013The Commissioner of Income Tax-V-Versus-D.B.S. Developers, Promoters & Builders ..Appellant ..Respondent WITH INCOME TAX APPEAL NO. 520 OF 2013 The Commissioner of Income Tax-V ..Appellant -Versus- D.B.S. Developers, Promoters & Builders..Respondent WITH INCOME TAX APPEAL NO. 521 OF 2013 The Commissioner of Income Tax-V ..Appellant -Versus- D.B.S. Developers, Promoters & Builders ..Respondent ........... Mr. Vimal Gupta, Senior Advocate, i/b. Vipul A. Bajpayee for the Appellant in ITXA No.44/2013. Mrs. S. V. Bharucha for the Appellant in ITXA Nos.52/2013, 54/2013 and 55/2013.55/2013. Mr. P. C. Chhotaray for the Appellant and Mr. Atul Jasani for the Respondent in ITXA No.57/2013.Respondent in ITXA No.57/2013. Mr. Arvind Pinto for the Appellant and Mr. Atul Jasani for the Respondent in ITXA Nos.61/2013 and 77/2013. Mr. Vimal Gupta, Senior Advocate, i/b. Padma Divakar for the Appellant in ITXA No.435/2013.ITXA No.435/2013. Mr. Tejveer Singh for the Appellant in ITXA Nos.446/2013, 451/2013, 514/2013, 520/2013 and 521/2013.514/2013, 520/2013 and 521/2013. Ms. Jasmin Amalsadvala a/w Mr. Nishant Thakkar i/b. PDS Legal for the Respondent in ITXA No.451/2013.Respondent in ITXA No.451/2013. Mr. Mihir Naniwadekar for the Respondent in ITXA Nos.514/2013, 520/2013 and 521/2013. ........... CORAM: S.C. DHARMADHIKARI AND A.A. SAYED, JJ. DATE :- 19[th] DECEMBER, 2014 P.C.: These Appeals are listed for directions and essentially to find out whether the controversy therein is covered by a Division Bench judgment of this Court in the case of Commissioner of Income Tax V/s. M/s. Happy Home Enterprises in Income Tax Appeal No.201 of 2012 and Commissioner of Income Tax, Central -II V/s. M/s. Kanakia Spaces Pvt. Ltd. in Income Tax Appeal No.308 of 2012, both decided on 19[th ] September, 2014. It is fairly conceded that the controversy or issue in the Mr. Mihir Naniwadekar for the Respondent in ITXA Nos.514/2013, 520/2013 and 521/2013. ........... CORAM: S.C. DHARMADHIKARI AND A.A. SAYED, JJ. DATE :- 19[th] DECEMBER, 2014 P.C.: These Appeals are listed for directions and essentially to find out whether the controversy therein is covered by a Division Bench judgment of this Court in the case of Commissioner of Income Tax V/s. M/s. Happy Home Enterprises in Income Tax Appeal No.201 of 2012 and Commissioner of Income Tax, Central -II V/s. M/s. Kanakia Spaces Pvt. Ltd. in Income Tax Appeal No.308 of 2012, both decided on 19[th ] September, 2014. It is fairly conceded that the controversy or issue in the above Appeals is covered either by a Division Bench judgment to which one of us (S.C.Dharmadhikari,J.) was a party rendered in M/s. Happy Home (supra) or another Division Bench judgment of this Court in the Income Tax Appeal No.3633 of 2009 and Income Tax Appeal No.4361 of 2010 Commissioner of Income Tax V/s. M/s. Vandana Properties decided on 28[th] March, 2012. 2]The Registry, therefore, to treat that these Appeals though listed for directions today, with the consent of both sides, are disposed of. They are disposed of in the light of these two Division Bench judgments which answer the questions of law in favour of the Assessee and against the Revenue. Each of these Appeals are, therefore, disposed of in terms of these judgments. There would be no order as to costs. The rest of the Appeals on today's board are stated to be not entirely covered by these two judgments and, therefore, they shall be listed for admission/hearing as per their turn. (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) 4/4