In the result, both appeals of the assessee are dismissed as above
Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra
149 of 2009, 60 of 2010, 114 of 2010, 4 of 2011 & 31 of 2010 and also on the decisions of the ITAT in the cases of Saharanpur Development Authority, Saharanpur in the ITA No. 1070/Del/2018; Haridwar Development Authority in the ITA No. 3056/Del/2012 & 3013/Del/2013 and Ghaziabad Development Authority