1 itxa4106-09 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4106 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Jalaram Jagruti Development Pvt. Ltd. ..Respondent. Mrs. Padma Divakar for appellant. Dr. K. Shivram with P. Savla i/b. KSA Legal for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 22ND NOVEMBER, 2010 P.C. :- 1. The only question pressed in this appeal by the Revenue against the order of the ITAT dated 28/04/2009 reads thus:- “ Whether on the facts and in the circumstances of the case, the Tribunal, in law, was right in holding that receipts of Rs.60,20,343/- recorded in the documents seized during the course of search were reflected in the books of accounts and could be taxed only in the year in which the project was completed ? “ 2. Admittedly, the receipt of Rs.60,20,343/- has been offered 2 itxa4106-09 to tax in the assessment year 2008-09 and the said order has attained finality. In these circumstances, the taxing of the said amount in the assessment year 2003-04 does not arise. Accordingly, no fault can be found with the order of the Tribunal. The appeal is dismissed with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)