The Commissioner Of Income Tax (Central), Nagpur v. M/S. Kasliwal Developers, Aurangabad

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

BENCH AT AURANGABAD INCOME TAX APPEAL NO. 33 OF 2014 Commissioner of Income-Tax (Central), Nagpur.

..

Appellant

Versus

M/s. Kasliwal Developers, Aurangabad.

.. Respondent ALONG WITH INCOME TAX APPEAL NO. 34 OF 2014 Commissioner of Income-Tax (Central), Nagpur.

..

Appellant

Versus

M/s. Kasliwal Vishwa, Aurangabad.

.. Respondent ALONG WITH INCOME TAX APPEAL NO. 35 OF 2014 Commissioner of Income-Tax (Central), Nagpur.

..

Appellant

Versus

M/s. Kasliwal Vishwa, Aurangabad.

.. Respondent ALONG WITH INCOME TAX APPEAL NO. 36 OF 2014

Commissioner of Income-Tax (Central), Nagpur.

..

Appellant

Versus

M/s. Kasliwal Vishwa, Aurangabad.

.. Respondent ALONG WITH INCOME TAX APPEAL NO. 37 OF 2014 Commissioner of Income-Tax (Central), Nagpur.

..

Appellant

Versus

M/s. Kasliwal Vishwa, Aurangabad.

.. Respondent ----------- In all cases:

Mr Alok Sharma, Advocate for the appellant Mr Anil S. Bajaj, Advocate with Ms Ankita Sethiya, Advocate & Mr Harshwardhan Bajaj, Advocate for respondent ----------- CORAM : A.V. NIRGUDE & V. K. JADHAV, JJ.

DATED: JANUARY 19TH, 2015 PER COURT :- 1.

Heard learned counsel for respective parties. In these cases, the respondent has offered its profit to tax for various Assessment Years in respect of a housing project, which they developed for which approval was given by the local

authorities before 31st March, 2005. In this factual background, the impugned judgment appears to be in consonance with the law laid down by this Court in the case of The Commissioner of Income Tax Vs. Happy Home Enterprises, (2014) 271 CTR (Bom) 524. The present appeals do not give rise of any substantial question of law. The appeals stand dismissed. [ V.K. JADHAV, J. ] [ A.V. NIRGUDE, J. ] sgp