2011 (8) TMI 1230

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.... Singh for the Respondent. ORDER P.C. :- 1. Three questions of law are raised by the revenue in this appeal, which read thus :- (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal was right in directing the assessing officer to delete the addition of Rs. 8,88,499/- on account of non occupancy charges holding that the said amount were received fr....

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....sessee and against the revenue by this Court in the case of Sind Cooperative Housing Society V/s. ITO reported in (2009) 317 ITR 47 and Mittal Court Premises Co-op. Society Ltd. V/s. ITO reported in (2010) 320 ITR 414 (Bom. Therefore, questions (a) & (b) cannot be entertained. 3. As regards question (c) is concerned, counsel for the revenue states that the ITAT has allowed the claim of the asse....