1 itxa-796/2009 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.796/2009 The Commissioner of Income Tax -7 Appellant Mumbai-20 Vs. Nalini Properties Pvt.Ltd. Respondent Mr.Suresh Kumar for the Appellant Mr.K.Gopal a/w Mr.Jitendra Singh for the Respondent CORAM-J.P.DEVADHAR AND MRS.MRIDULA BHATKAR,JJ DATE-10TH JANUARY,2011. P.C. . Learned counsel for the Revenue states that the additions made in the hands of the respondent assessee on protective basis were deleted by the Tribunal because additions made on substantive basis in the hands of Mr.Sudhakar T.Pendse have been upheld . Counsel on both the sides brought to our notice that the appeal filed by Mr.Sudhakar T.Pendse being Tax Appeal No. 186/2009 has been dismissed on 22.4.2009 .Thus the additions in the hands of Sudhakar T.Pendse on substantive basis has attained finality. 2 itxa-796/2009 2. In these circumstances the claim of the Revenue in seeking to sustain the additions in the hands of the respondent- assessee cannot be accepted. 3. Accordingly the appeal is dismissed with no order as to costs. (MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)