903 to ...... itxa.... .doc sbw IN HIGH COURT OF JUDICATURE AT BOMBAY rt ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 44 OF 2013 ou Commissioner of Income Tax II ..Appellant Versus Sudhir Mandke & Family (HUF) ..Respondent C WITH INCOME TAX APPEAL NO. 52 OF 2013 Commissioner of Income Tax h Central III ..Appellant Versus ig M/s. Satellite Developers Pvt.Ltd. ..Respondent WITH H INCOME TAX APPEAL NO. 54 OF 2013 Commissioner of Income Tax 20 ..Appellant Versus M/s. OM Trinetri Builders & Contractors ..Respondent y WITH ba INCOME TAX APPEAL NO. 55 OF 2013 Commissioner of Income Tax 20 ..Appellant Versus M/s. OM Trinetri Builders & Contractors ..Respondent om WITH INCOME TAX APPEAL NO. 57 OF 2013 Commissioner of Income Tax,Central 1 ..Appellant Versus M/s. Chembur Trading Corporation ..Respondent B WITH INCOME TAX APPEAL NO. 61 OF 2013 Commissioner of Income Tax 25 ..Appellant Versus M/s. Vandana Enterprises ..Respondent 1/4 ::: Downloaded on - 14/08/2015 11:14:41 ::: 903 to ...... itxa.... .doc WITH INCOME TAX APPEAL NO. 77 OF 2013 rt Commissioner of Income Tax 25 ..Appellant Versus M/s. Vandana Enterprises ..Respondent ou WITH INCOME TAX APPEAL NO. 435 OF 2013 Commissioner of Income Tax II ..Appellant C Versus M/s. Brahma Builders ..Respondent WITH INCOME TAX APPEAL NO.446 OF 2013 Commissioner of Income Tax V ..Appellant h Versus H.A. Developers ig C/o G.K. Developers ..Respondent WITH INCOME TAX APPEAL NO. 451 OF 2013 H Commissioner of Income Tax III, Pune ..Appellant Versus M/s. Viraj Properties ..Respondent WITH y INCOME TAX APPEAL NO. 514 OF 2013 Commissioner of Income Tax V ..Appellant ba Versus D.B.S. Developers, Promoters & Builders ..Respondent WITH om INCOME TAX APPEAL NO. 520 OF 2013 Commissioner of Income Tax V ..Appellant Versus D.B.S. Developers, Promoters & Builders ..Respondent B WITH INCOME TAX APPEAL NO. 521 OF 2013 Commissioner of Income Tax V ..Appellant Versus D.B.S. Developers, Promoters & Builders ..Respondent 2/4 ::: Downloaded on - 14/08/2015 11:14:41 ::: 903 to ...... itxa.... .doc ........... Mr. Vimal Gupta, Senior Advocate, i/b. Vipul A. Bajpayee for Appellant rt in ITXA No.44/2013. Mrs. S. V . Bharucha for Appellant in ITXA Nos.52/2013, 54/2013 and 55/2013. ou Mr. P C. Chhotaray for Appellant and Mr. Atul Jasani for . Respondent in ITXA No.57/2013. Mr. Arvind Pinto for Appellant and Mr. Atul Jasani for Respondent in ITXA Nos.61/2013 and 77/2013. C Mr. Vimal Gupta, Senior Advocate, i/b. Padma Divakar for Appellant in ITXA No.435/2013. Mr. Tejveer Singh for Appellant in ITXA Nos.446/2013, 451/2013, 514/2013, 520/2013 and 521/2013. h Ms. Jasmin Amalsadvala a/w Mr. Nishant Thakkar i/b. PDS Legal for Respondent in ITXA No.451/2013. ig Mr. Mihir Naniwadekar for Respondent in ITXA Nos.514/2013, 520/2013 and 521/2013. ........... H CORAM: S.C. DHARMADHIKARI AND A.A. SAYED, JJ. y DATE : 19th DECEMBER, 2014 ba P.C.: These Appeals are listed for directions and essentially to find out om whether controversy therein is covered by Division Bench judgment of this Court in case of Commissioner of Income Tax V/s. M/s. Happy B 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 controversy or issue in 3/4 ::: Downloaded on - 14/08/2015 11:14:41 ::: 903 to ...... itxa.... .doc above Appeals is covered either by Division Bench judgment to which rt one of us (S.C.Dharmadhikari,J.) was party rendered in M/s. Happy Home (supra) or another Division Bench judgment of this Court in ou 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 C on 28th March, 2012. 2] Registry, therefore, to treat that these Appeals though listed for h directions today, with consent of both sides, are disposed of. They are ig disposed of in light of these two Division Bench judgments which H answer questions of law in favour of Assessee and against Revenue. Each of these Appeals are, therefore, disposed of in terms of these judgments. There would be no order as to costs. rest of y ba 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 om as per their turn. B (A. A. SAYED, J.) (S.C. DHARMADHIKARI, J.) wadhwa 4/4 ::: Downloaded on - 14/08/2015 11:14:41 ::: TheCommissionerofIncome-tax II v. SudhirMandke&Family(HUF)