1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.42 OF 1992 Shree Balasinor Co-operative Housing Society Ltd. ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. Mr.Anil Mishra i/b. PKP Solutions for applicant. Mr. P.S. Sahadevan for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7TH DECEMBER, 2009. P.C. :- 1. Heard learned counsel for the parties. The Tribunal has referred the following question for the opinion of this Court:- “ Whether on the facts and in the circumstances of the case, the Tribunal erred in holding that the sum of Rs.91,160/- (A.Y. 1982-83) and Rs.41,105/- (A.Y.1983-84) received during the assessment years 1982-83 and 1983-84 was income of the assessee chargeable to tax ? ” 2. Both the parties agree that the same question has already been answered by the Division Bench judgment of this Court in the case of Sind Co-operative Housing Society V/s. Income Tax Officer reported in [2009] 317 ITR 37 (Bom). For the reasons recorded in the said judgment, the question referred above is answered in favour of the assessee and against the revenue. 3. Reference is disposed accordingly with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)