1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1439 OF 2007 AND INCOME TAX APPEAL NO.1440 OF 2007 AND INCOME TAX APPEAL NO.1441 OF 2007 Nav Dariya Mahal Cooperative Housing Societi Limited ..Appellant. Versus The Income Tax Officer, Ward 16(2)(1), Mumbai ..Respondent. Mr.G.S. Pikale i/by M/s.S.V. Pikale & Co. for the appellant. Mr.P.S. Sahadevan for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 4TH SEPTEMBER 2009 P.C. : 1. These appeals were admitted on 11-2-2009 on the following substantial questions of law : a) Whether on the facts and in the circumstances of the case, the Appellate Tribunal erred in holding that the contribution to Common Amenity Fund / Repairs & Welfare Fund being the first contribution made by the existing / new member is chargeable to tax and is not governed by the Principles of Mutuality ? b) Whether on the facts and in the circumstances of the case, the Appellate Tribunal erred in holding that the contribution to Common Amenity Fund / Repairs & Welfare Fund being the first contribution made by the existing / new member is transfer fee as in the case of Walkeshwar Triveni Cooperative Housing Society Limited V/s. I.T.O. 267 ITR 86 (AT) (SB) ? 2 2. The questions sought to be raised in these appeals are covered by the Division Bench judgment of this Court in group of matters lead Appeal being Income Tax Appeal No.931 of 2004 (Sind Cooperative Housing Society V/s. Income Tax Officer, Ward 1(7), Pune) decided on July 17, 2009. 3. In this view of the matter, all the appeals are allowed. The questions are accordingly answered in favour of the assessee and against the revenue. All the appeals are thus disposed of with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)