1 ITA104.14 IN HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD INCOME TAX APPEAL NO. 104 OF 2014 Commissioner of Income tax 1, Pune Appellant Versus B. P. H. E. Society Respondent Shri D. V. Soman, Advocate for Petitioner Shri S. S. Patil, Advocate for Respondent Sole WITH INCOME TAX APPEAL NO. 105 OF 2014 Commissioner of Income tax 1, Pune Appellant Versus B. P. H. E. Society Respondent Shri D. V. Soman, Advocate for Petitioner Shri S. S. Patil, Advocate for Respondent Sole CORAM : S. V. GANGAPURWALA AND A. I. S. CHEEMA, JJ. DATE : 24TH MARCH, 2015. PER COURT : 1) We have heard Mr. Soman learned counsel for appellant and Mr. Patil learned counsel for respondent. Uploaded on - 26/03/2015 Downloaded on - 08/07/2020 12:11:52 2 ITA104.14 2) We have considered judgment delivered by Tribunal. It is not disputed that Dr. Barnabas is Principal of institution. stay of Principal in campus is beneficial for educational institution and same is also requirement as per Maharashtra Universities Act. Even this Court has dismissed appeal filed by present appellant involving same issue in respect of same Principal occupying bunglow for assesment year, 2007 2008. cogent reasons are given by authorities. appeals as such are dismissed. No costs. [ A. I. S. CHEEMA, J. ] [ S. V. GANGAPURWALA, J. ] sam/March. 15 Uploaded on - 26/03/2015 Downloaded on - 08/07/2020 12:11:52 Commissioner of Income-tax-1, Pune v. B. P. H. E. Society