Commissioner of Income Tax-15 v. M/s. Fortaleza Developers - 2014-LL-1001-22

Citation	2014-LL-1001-22
Appellant Name	Commissioner of Income Tax-15
Respondent Name	M/s. Fortaleza Developers
Court	HIGH COURT OF BOMBAY
Relevant Act	Income-tax
Date of Order	01/10/2014
Assessment Year	2007-08
Judgment	View Judgment
Bot Summary:	H .......... igCORAM: S.C. DHARMADHIKARI AND A. K. MENON, JJ. H DATE : 1st OCTOBER, 2014 P.C.: y 1 The three questions of law which arise out of the order passed by ba the Income Tax Appellate Tribunal, Mumbai Bench, in Income Tax Appeal No.4327/Mum/2010 relating to assessment year 2007 08, are all om answered by our judgment and order in the case of The Commissioner of Income Tax 16 V/s. M/s. Happy Home Enterprises and The B Commissioner of Income Tax, Central II, Mumbai V/s. Kanakia Spaces Pvt. Ltd. in Income Tax Appeal Nos.201 of 2012 and 308 of 2012. 2 The questions stand answered against the Revenue not only by this 1/2 ::: Downloaded on - 11/08/2015 13:38:17 ::: 2 10.ITXA1476. 12 judgment and order but also in the case of Commissioner of Income Tax rt V/s. Brahma Associates reported in 333 ITR 289. 3 In view thereof, this Appeal does not raise any substantial question ou of law.

*1* 10.ITXA1476.12 sbw IN HIGH COURT OF JUDICATURE AT BOMBAY rt ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1476 OF 2012 ou Commissioner of Income Tax 15 ..Appellant Versus M/s. Fortaleza Developers ..Respondent C ........... Mr. A. R. Malhotra with N. A. Kazi for Appellant. Mr. J. D. Mistri, Senior Counsel, with Mr. A. K. Jasani for Respondent. h ........... igCORAM: S.C. DHARMADHIKARI AND A. K. MENON, JJ. H DATE : 1st OCTOBER, 2014 P.C.: y 1] three questions of law which arise out of order passed by ba Income Tax Appellate Tribunal, Mumbai Bench, in Income Tax Appeal No.4327/Mum/2010 relating to assessment year 2007 08, are all om answered by our judgment and order in case of Commissioner of Income Tax 16 V/s. M/s. Happy Home Enterprises and B Commissioner of Income Tax, Central II, Mumbai V/s. Kanakia Spaces Pvt. Ltd. in Income Tax Appeal Nos.201 of 2012 and 308 of 2012. Both decided on 19th September, 2014. 2] questions stand answered against Revenue not only by this 1/2 ::: Downloaded on - 11/08/2015 13:38:17 ::: *2* 10.ITXA1476.12 judgment and order but also in case of Commissioner of Income Tax rt V/s. Brahma Associates reported in (2011) 333 ITR 289. 3] In view thereof, this Appeal does not raise any substantial question ou of law. It is, accordingly, dismissed. No costs. C (A. K. MENON, J.) (S.C. DHARMADHIKARI, J.) h ig H y wadhwa ba om B 2/2 ::: Downloaded on - 11/08/2015 13:38:17 ::: Commissioner of Income Tax-15 v. M/s. Fortaleza Developer

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