COMMISSIONER OF INCOME Vs. GOLF VIEW HOMES LTD.

JUDGEMENT

(1.) In both these appeals, the Revenue has approached to this court by raising the substantial questions of law as mentioned in the appeal.

(2.) Considering the facts and circumstances, we find that the only substantial question of law which may arise for consideration is :

(3.) We have heard Mr. K.V. Aravind, learned standing counsel appearing for the appellant-Revenue and Mr. Shankar, learned counsel appearing for the assessee. The learned counsel appearing for both the sides are unable to dispute that the questions which arise for consideration in the present appeal is covered by the decision of this court in Appeal No. 29 of 2013 decided today. As such, the said decision was for the very assessee except that the present appeals are for the year 2003-04 and 2004-05 respectively.