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 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.) {