1 review167-10.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL ORDINARY CIVIL JURISDICTION REVIEW PETITION [L] NO.167 OF 2010 IN INCOME TAX APPEAL NO.513 OF 2005 Danesh A. Irani of Mumbai, Indian Inhabitant residing at Dhub-Abad, 106, Bhulabhai Desai Road, Mumbai 400 036 ..Appellant Vs Commissioner of Income Tax, Mumbai ..Respondent -- Mr.Soli Dastur, Senior Advocate with Mr.Niraj Seth and Mr.Nikhil Pai i/b.M/s.Humranwala & Co, for appellant. Ms.Suchitra Kamble, for respondent. -- CORAM : V.C.DAGA & R.G.KETKAR, JJ. DATE : 10 th FEBRUARY, 2011 P.C: Heard learned Senior Counsel for the appellant. Perused review petition. 2] He submits that some of the basic facts regarding necessity of repairs, income of the Trust and monthly rent paid were not taken into consideration and that the judgments referred in paragraph no.13 of the judgment were not relied upon by either of the parties before this Court. He thus submits that review petition is liable to considered on its own merits. 2 review167-10.sxw 3] So far as the area of the premises occupied by the assessee is concerned, the same was taken into account, whereas reliance placed on the judgments in paragraph 13 is concerned, they were referred to only to support the view taken by the Tribunal that grant of proportionate deduction is permissible in law, which was one of the issues canvassed. Nothing new was considered. While considering the proportionate deduction, all factors were considered by this Court including rent and area occupied while fixing the percentage of the deduction coupled with the fact that the assessee is occupant of the premises also one of the Trustees of the Trust and that interest of both to some extent was mutual and common. 4] In the above premises, we do not think that this is a fit case for review. No case is made out for review. In the result, the Review Petition is rejected in limini with no order as to costs. [R.G.KETKAR, J.] [V.C.DAGA, J.] 3 review167-10.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL ORDINARY CIVIL JURISDICTION NOTICE OF MOTION NO.3620 OF 2010 IN REVIEW PETITION [L] NO.167 OF 2010 IN INCOME TAX APPEAL NO.513 OF 2005 Danesh A. Irani of Mumbai, Indian Inhabitant residing at Dhub-Abad, 106, Bhulabhai Desai Road, Mumbai 400 036 ..Petitioner Vs Commissioner of Income Tax, Mumbai ..Respondent -- Mr.Soli Dastur, Senior Advocate with Mr.Niraj Seth and Mr.Nikhil Pai i/b.M/s.Humranwala & Co, for petitioner. Ms.Suchitra Kamble, for respondent. -- CORAM : V.C.DAGA & R.G.KETKAR, JJ. DATE : 10 th FEBRUARY, 2011 P.C: Heard learned Senior Counsel for the petitioner. Notice of Motion is allowed. Delay condoned. [R.G.KETKAR, J.] [V.C.DAGA, J.] 4 review167-10.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL ORDINARY CIVIL JURISDICTION CHAMBER SUMMONS NO.173 OF 2011 IN REVIEW PETITION [L] NO.167 OF 2010 IN INCOME TAX APPEAL NO.513 OF 2005 Danesh A. Irani of Mumbai, Indian Inhabitant residing at Dhub-Abad, 106, Bhulabhai Desai Road, Mumbai 400 036 ..Petitioner Vs Commissioner of Income Tax, Mumbai ..Respondent -- Mr.Soli Dastur, Senior Advocate with Mr.Niraj Seth and Mr.Nikhil Pai i/b.M/s.Humranwala & Co, for petitioner. Ms.Suchitra Kamble, for respondent. -- CORAM : V.C.DAGA & R.G.KETKAR, JJ. DATE : 10 th FEBRUARY, 2011 P.C: By consent of the parties, Chamber Summons is made absolute. Necessary amendment be carried out forthwith. [R.G.KETKAR, J.] [V.C.DAGA, J.]