IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 829 OF 2017 Pr. Commissioner of Income Tax 10 .. Appellant. v/s. M/s. Plaza Hotels Pvt. Ltd., .. Respondent. Mr. Akhileshwar Sharma, for Appellant. Mr. A. K. Jasani, for Respondent. CORAM: M.S.SANKLECHA & NITIN JAMDAR, JJ. DATE : 20th AUGUST, 2019. P.C: This Appeal under Section 260 of Income Tax Act, 1961 (the Act), challenges order dated 9 th March, 2016 passed by Income Tax Appellate Tribunal (the Tribunal). impugned order dated 9th March, 2016 is in respect of Assessment Year 2011 12. 2 Revenue urges following questions of law, for our consideration: (a) Whether on facts and in circumstance of case and in law, Tribunal was justified in treating receipts for lease of its hotel as business income ignoring primary fact that transaction involved long term lease of property which should be rightfully taxed as house property income? (b) Whether on facts and in circumstances of case and in law, Tribunal was justified in treating receipts for lease of its hotel as business income ignoring finding given by CIT(A) that transaction between assessee and KHIL (M/s. Kamat Hotels (India) Ltd.,) were not at Arm's S.R.JOSHI 1 of 2 itxa-829-2017 Length and therefore, for purpose of determining fair market value, provisions of Section 23(1)(a) of I.T. Act, 1961 are clearly applicable? 3 impugned order of Tribunal dismissed Revenue s appeal by following order of its co ordinate benches for earlier Assessment Years i.e. Assessment Years 2007 08, 2008 09, 2009 10 and 2010 11. 4 Mr. Sharma, learned Counsel in support of appeal very fairly states that being aggrieved by above orders, Revenue had preferred appeal to this Court being Income Tax Appeal Nos. 203 and 235 of 2015 for Assessment Years 2007 08 and 2008 09, framing above two questions. However, by order dated 31 st July, 2017, this Court dismissed appeal of Revenue, as not giving rise to any substantial question of law. 5 Similarly, Revenue filed appeals to this Court from orders of Tribunal for Assessment Years 2009 10 and 2010 11 being Income Tax Appeal No.189 of 2017 and Income Tax Appeal No.1584 of 2016 raising identical issues. Both these appeals were dismissed by this Court on 23rd April, 2019 (Income Tax Appeal No. 189 of 2017) and 5 th February, 2019 (Income Tax Appeal No.1584 of 2016). 6 For reasons indicated in above orders, these two question as framed do not give to any substantial question of law. Thus, not entertained. 7 Accordingly, Appeal dismissed. (NITIN JAMDAR,J.) (M.S.SANKLECHA,J.) S.R.JOSHI 2 of 2 Pr. Commissioner of Income-tax10 v. Plaza Hotels Pvt. Ltd