1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR Tax Case No. 106 of 2017 {Arising out of Order dated 17.01.2017 in ITA No. 154/RPR/2013 by learned Income Tax Appellate Tribunal, Raipur Bench, Raipur} Income Tax Officer-4, Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s. Kuber Developers, 42/3, Nehru Nagar (East) Bhilai, District Durg, Chhattisgarh. ---- Respondent Tax Case No. 107 of 2017 {Arising out of Order dated 17.01.2017 in ITA No. 43/RPR/2016 by learned Income Tax Appellate Tribunal, Raipur Bench, Raipur} Income Tax Officer-1(3), Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s. Kuber Developers, 42/3, Nehru Nagar (East) Bhilai, District Durg, Chhattisgarh. ---- Respondent Tax Case No. 112 of 2017 {Arising out of Order dated 17.01.2017 in ITA No. 44/RPR/2016 by learned Income Tax Appellate Tribunal, Raipur Bench, Raipur} Income Tax Officer-1(3), Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s. Kuber Developers, 42/3, Nehru Nagar (East) Bhilai, District Durg, Chhattisgarh. Respondent For Appellant : Ms. Naushina Ali, Advocate For Respondent : None. 2 Hon'ble Shri Thottathil B. Radhakrishnan, Chief Justice Hon'ble Shri Sharad Kumar Gupta, Judge Judgment on Board Per Thottathil B. Radhakrishnan, Chief Justice 06/11/2017 1. Having perused materials, we are satisfied that learned counsel for Appellant-Revenue is justified in submitting that these appeals are covered as per judgment of Supreme Court in Commissioner of Income Tax v. Sarkar Builders; (2015) 7 SCC 579 and therefore, these appeals may be permitted to be withdrawn. 2. Hence, these appeals are dismissed as withdrawn. Sd/- Sd/- (Thottathil B. Radhakrishnan) (Sharad Kumar Gupta) CHIEF JUSTICE JUDGE Amit Income-tax Officer-4, Chhattisgarh v. Kuber Developer