1 itxa1499-09 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1499 OF 2009 The Commissioner of Income Tax-22 ..Appellant. V/s. Shri James Appi D'Silva ..Respondent. Mr. H.D. Pandey i/b. P.S. Sahadevan for the appellant. None for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 22ND FEBRUARY, 2011 P.C. :- 1. The appeal was admitted on 1st October, 2009 on the following question of law:- " Whether on the facts and circumstances of the case, the Tribunal was justified in law in holding that as regard to the Housing Project approved before 31-3-2003, there was no restriction as to the shopping complex area permissible in the project and amendment was subsequently made while extending the deduction of income from housing projects approved upto 31-3-2007 ? 2. Counsel for revenue states that the question of law raised in this appeal is answered against the revenue and in favour of the assessee by the judgment of this Court in Income Tax Appeal No.1194 of 2010 [CIT V/s. Brahma Associates] decided by us today i.e. 22/02/2011. Accordingly, the aforesaid question is answered in favour of the assessee and against the revenue. The appeal is disposed off accordingly with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)