Bombay High Court
The Pr. Commissioner Of Income Tax-2, ... vs Nupoora Developers Pvt. Ltd on 28 March, 2022
Bench: K.R. Shriram, N.R. Borkar
Digitally
signed by 1/1 902-itxa-1582-17.doc
MEERA
MEERA MAHESH
MAHESH JADHAV
JADHAV Date:
2022.03.29
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
16:07:37
+0530
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
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Mr. Sham V. Walve for Appellant Mr. Tanzil Padvekar for Respondents
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CORAM : K.R. SHRIRAM & N.R. BORKAR, JJ DATED : 28th MARCH 2022 P.C. :
1. Mr. Padvekar tenders a copy of an order dated 18 th 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