Commissioner Of Income Tax - 21, Mumbai v. Mr.mahesh M. Shah

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6940 OF 2010ANDINCOME TAX APPEAL NO.6941 OF 2010 Commissioner of Income Tax - 21, Mumbai Versus Mr.Mahesh M. Shah ..Appellant. ..Respondent. Mr.Suresh Kumar for the appellant.None for the respondent. CORAM : J.P. Devadhar & Smt.R.S. Dalvi, JJ. P.C. : DATE : 5[th] April, 2011. 1.These two appeals are filed by the Revenue against the common order of the Income Tax Appellate Tribunal dated 31-05-2010 passed in ITA Nos.3234 and 3235/Mum/2007 relating to assessment years 2000-2001 and 2001-2001 respectively. Perusal of the order of the Tribunal shows that the Tribunal has remanded the matter back to the file of the Assessing Officer for reconsidering the issues in the light of the Special Bench decision in the case of Topman Exports reported in 318 ITR 87 (AT). The Special Bench decision in the case of Topman Exports (supra) has been over-ruled by this Court in the case of Commissioner of Income Tax V/s. Kalpataru Colours & Chemicals reported in 328 ITR 451. 3.Since the Tribunal has restored the matter to the file of the Assessing Officer, we are not inclined to entertain these appeals. However, the Assessing Officer while giving effect to the order of the Tribunal shall take into consideration the judgment of this Court in the case of Kalpataru Colours & Chemicals (supra). 4.Both the appeals are accordingly disposed off. No costs. (Smt.R.S. Dalvi, J.) (J.P. Devadhar, J.)