1 itxal358-11 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.358 OF 2011 The Commissioner of Income Tax ..Appellant. V/s. M/s. Raviraj Construction Co. ..Respondent. Ms. Suchitra Kamble for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND A.A.SAYED, JJ. DATED : 19TH JULY, 2011 P.C. :- The Tribunal has dismissed the appeal filed by the revenue by relying upon the Special Bench decision of the ITAT in the case of Brahma Associates V/s. JCIT reported in 119 ITD 255. The said decision has been upheld by this Court by the judgment reported in (2011) 333 ITR 289 (Bom) [CIT V/s. Brahma Associates]. In this view of the matter, since the questions raised are covered against the revenue, the appeal is dismissed with no order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)