In the present case, leave has been granted for the appeal. However, nobody appears on behalf of the respondent. The court determines that the matter is already addressed in a previous judgment dated 12.10.2018 in the case of Income Tax Officer vs. Urban Improvement Trust and connected matters. Based on the precedent set by that judgment, the appeal is allowed accordingly. In the present case, no one appears on behalf of the respondent. The court observes that the matter is already addressed and decided in a previous judgment dated 12.10.2018 in the case of Income Tax Officer vs. Urban Improvement Trust and connected matters. Therefore, the appeal is allowed in accordance with the aforementioned judgment. Any pending applications related to the case are also disposed of.

In the present case, leave has been granted to proceed with the appeal. However, no representative appears on behalf of the respondent. After considering the facts, the court determines that the issue at hand is already addressed and settled in the judgment dated 12.10.2018 in the case of Income Tax Officer vs. Urban Improvement Trust and connected matters. Therefore, the appeal is allowed in accordance with the aforementioned judgment.
In this case, leave has been granted to proceed with the appeal. However, there is no representation on behalf of the respondent. Upon reviewing the matter, the court determines that the issues raised in the appeal are already addressed and settled in the judgment dated 12.10.2018 in the case of Income Tax Officer vs. Urban Improvement Trust and connected matters. Therefore, the appeal is allowed in accordance with the aforementioned judgment. Any pending applications related to the case are also disposed of.

Leave granted.
Nobody appears on behalf of the respondent.
We find that the matter is squarely covered by the judgment dated 12.10.2018 of this Court in Income Tax Officer vs. Urban Improvement Trust and connected matters reported in 2018 (14) SCALE 90. The appeal is, accordingly, allowed in terms of the aforesaid judgment.
(A.K. SIKRI)
(S. ABDUL NAZEER)
NEW DELHI,
JANUARY 25, 2019
Leave granted.
Nobody appears on behalf of the respondent.
We find that the matter is squarely covered by the judgment
dated 12.10.2018 of this Court in Income Tax Officer vs. Urban
Improvement Trust and connected matters reported in 2018 (14) SCALE 90.
The appeal is, accordingly, allowed in terms of the aforesaid
judgment.
Pending applications, if any, stand disposed of.
(SUSHIL KUMAR RAKHEJA) (RAJINDER KAUR)
AR-CUM-PS BRANCH OFFICER
(Signed order is placed on the file.)