1 itxal816-11 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.816 OF 2011 AND INCOME TAX APPEAL (L) NO.817 OF 2011 The Commissioner of Income Tax, Central I, Mumbai ..Appellant. Versus Ajmera Housing Corporation ..Respondent. Mr.Vimal Gupta for the appellant. Ms.Vasanti B. Patel for the respondent. CORAM : J.P. Devadhar & K.K. Tated, JJ. DATE : 18th August, 2011. P.C. : 1. Whether the Income Tax Appellate Tribunal was justified in canceling the order passed by the Commissioner of Income Tax under Section 263 of the Income Tax Act, 1961 is the question raised by the Revenue in both these appeals. 2. Counsel for the parties state that on merits the question raised in these appeals is covered against the Revenue by the decision of this Court in the case of CIT V/s. Brahma Associates reported in (2011) 333 ITR 289 (Bom). 3. Both the appeals are accordingly dismissed with no order as to costs. (K.K. Tated, J.) (J.P. Devadhar, J.)