2011 (8) TMI 1230

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.... 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 from members and not from the occupants and there....

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....d 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 assessee by following its decisions in the case of Sharda Chamber Pre....