IN HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD INCOME TAX APPEAL NO. 32 OF 2014 Commissioner of Income Tax [Central], Aayakar Appellant Bhavan, Telangkhedi Road, Civil Lines, Nagpur 440001 VERSUS M/s. Kasliwal Developers, 215 216, 1st Floor, Respondent Building No.3, Apna Bazar, Jalna Road, Aurangabad Mr. Alok M. Sharma, Advocate for appellant Mr. Anil S. Bajaj, Advocate for respondent CORAM : A. V. NIRGUDE & V. K. JADHAV, JJ. DATE : 23rd January, 2015 PER COURT : Heard learned counsel for respective parties. In this case, respondent has offered its profit to tax for various Assessment Years in respect of housing project, which they developed for which approval was given by local authorities before 31 st March, 2005. In this factual background, impugned judgment appears to be in consonance with law laid down by this Court in case of Commissioner of Income Tax v. Happy Home Enterprises [2014] 271 CTR [Bom] 524. present appeals do not give rise to Uploaded on - 23/01/2015 Downloaded on - 04/07/2020 14:55:57 2 IT Appeal 32/2014 any substantial question of law. appeal stands dismissed. (V.K. JADHAV, J.) (A.V. NIRGUDE, J.) SRM/23/1/15 Uploaded on - 23/01/2015 Downloaded on - 04/07/2020 14:55:57 Commissioner of Income-tax (Central), Nagpur v. Kasliwal Developer