Bombay High Court

PR. COMMISSIONER OF INCOME TAX - 3 MUMBAIversusMERINO REALTORS PVT.LTD.

Decided: 1 October 2026
Disposal: DISPOSED OFF

Holding

The appeal is dismissed as the matter has already been finally decided in the earlier judgment.

Summary

The Commissioner of Income Tax-3 Mumbai appealed against Merino Realtors Pvt. Ltd. The appellant’s counsel argued that a Division Bench of the same High Court had already decided a closely related appeal (IT Appeal No. 61 of 2020, Commissioner of Income Tax‑3 vs Rhythm Real Estates Pvt. Ltd.) and dismissed it, thereby exhausting the issue. The respondent’s counsel concurred with this contention. Relying on the earlier judgment, the Court found no remaining matter for adjudication. Consequently, the appeal was disposed of in accordance with the prior decision. The judgment was delivered by Justices Suman Shyam and Gautam A. Ankhd.

Issues considered

Whether the present income‑tax appeal is maintainable when a prior appeal on the identical facts and legal questions has already been dismissed by a Division Bench of the same court

Subjects

income tax
appeal
res judicata
precedent
high court
civil jurisdiction

Judgment

                                                                         43-ITXA-3062-2018.DOC




                                                                                       Rekha Patil


                             IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                                 ORDINARY ORIGINAL CIVIL JURISDICTION
                                   INCOME TAX APPEAL NO. 3062 OF 2018
                      Pr. Commissioner Of Income Tax-3 Mumbai               …Appellant
                            Versus
                      Merino Realtors Pvt. Ltd.                             …Respondent

                      Mr. Akhileshwar Sharma, for the Appellant-Revenue.
                      Ms. Aasifa Khan, for the Respondent.

                                             CORAM:         SUMAN SHYAM &
                                                            GAUTAM A. ANKHAD, JJ.
                                             DATED:         1st OCTOBER, 2026.
                      PC:-

                      1.     Mr. Akhileshwar Sharma, learned Counsel appearing for the

                      Appellant-Revenue, in his usual fairness, has submitted that after

                      the filing of this Appeal, a Division Bench of this Court has passed

                      Judgment dated 19th August, 2026 in Income Tax Appeal (IT) No.

                      61 of 2020, (Pr. Commissioner of Income Tax-3 vs. Rhythm Real

                      Estates Pvt. Ltd.), whereby, the Appeal preferred by the

                      Department on the same set of facts projecting similar substantial

                      question of law, arising out of the common order of ITAT, has been

                      dismissed   by   the    Court.     Therefore,   nothing    survives    for

                      adjudication in this Appeal.

REKHA
PRAKASH
PATIL
Digitally signed by
REKHA PRAKASH
PATIL
Date: 2026.10.05
11:14:46 +0530
                                                       Page 1 of 2
                                              43-ITXA-3062-2018.DOC




2.     Learned Counsel Ms. Aasifa Khan for the Respondent is

present and supports the said contention.


3.    In view of the above, this Appeal stands disposed of in the

light of the Judgment and Order dated 19th August, 2026.




(GAUTAM A. ANKHAD, J.)                      (SUMAN SHYAM, J.)
                                                                  {




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