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Bombay High CourtITXA/1582/2017disposed off

The Pr. Commissioner Of Income Tax -2, Pune v. Neeraj Horticulturiests Pvt. Ltd.

2022-03-28Hon'Ble Shri Justice K.R. Shriram,Hon'Ble Shri Justice N. R. Borkar1 pages

Digitally signed by MEERA MAHESH JADHAV Date:

2022.03.29 16:07:37 +0530 1/1 902-itxa-1582-17.doc MEERA MAHESH JADHAV

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1582 OF 2017 The Pr. Commissioner Of Income Tax - 2 Pune ....Appellant V/s.

Neeraj Horticulturists Pvt Ltd.

...Respondent

WITH INCOME TAX APPEAL NO.475 OF 2018 The Pr. Commissioner Of Income Tax - 2 Pune ....Appellant V/s.

Nupoora Developers Pvt Ltd.

...Respondent

---- Mr. Sham V. Walve for Appellant Mr. Tanzil Padvekar for Respondents ---- CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ DATED : 28th MARCH 2022 P.C. :

1.

Mr. Padvekar tenders a copy of an order dated 18th September, 2018 giving effect to the order of the Income Tax Appellate Tribunal (ITAT). Paragraph no.6 of the order reads as under :

"6. The assessee has requested vide the above mentioned submissions that the amount of Rs.9,90,20,875/- may now be included in his taxable income for the A.Y. 2014-15. In view of these facts and as per the directions of the ITAT discussed above, the amount of Rs.9,90,20,875/- being balance consideration on account of sale of land at Wagholi is being taxed in the hands of the assessee in the A.Y. 2014-15 as Long Term Capital Gains."

2.

In view of paragraph no.6 above, appeals do not survive. 3.

Appeals disposed.

(N. R. BORKAR, J.) (K.R. SHRIRAM, J.) Meera Jadhav