COMMISSIONER OF INCOME TAX GHAZIABAD & ANOTHER Vs. HAPUR PILKHUWA DEVELOPMENT AUTHORITY; GHAZBAAD DEVELOPMENT AUTHORITY; KANPUR DEVELOPMENT AUTHORITY; ALIGARH DEVELOPMENT AUTHORITY; A D A ALLD; JHANSI DEVELOPMENT AUTHORITY; GORAKHPUR DEVELOPMENT AUTHORITY; BANDA DEVELOPMENT AUTHORITY

JUDGEMENT

(1.) Heard Sri Manish Goyal, learned Counsel for appellant and Sri Ashish Bansal for respondents.

(2.) These appeals raise identical questions of law and relate to different assessment years concerning Hapur Pilkhuwa Development Authority (hereinafter referred to as 'HPDA') passed by Income Tax Appellate Tribunal, New Delhi "G", New Delhi (hereinafter referred to as 'Tribunal'), are heard together and decided by this common judgment.

(3.) The appeal number, assessment year and dates of order are tabulated as below: <FRM>JUDGEMENT_365_LAWS(ALL)8_2016_1.html</FRM>