IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1253 OF 2009 AND INCOME TAX APPEAL NO. 1254 OF 2009 AND INCOME TAX APPEAL NO. 1451 OF 2009 AND INCOME TAX APPEAL NO. 1529 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Rachna Trust. ... Respondent. Suresh Kumar for the appellant. J.D.Mistry with A.K.Jasani for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 10th September 2009. P.C. : Heard learned counsel for the parties. 2. Admittedly, the tenanted premises were taken over by the respondent- assessee as a developer for a period of 117 months. Therefore, respondent cannot be treated as deemed owner of the said property. Based on this legal premises, no fault can be found with the view taken by the Tribunal. All these appeals are, therefore, dismissed for want of substantial question of law. No order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)