Commissioner Of Income Tax – 6, Mumbai v. M/S.corbel Estates & Investments Private Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2470 OF 2011 Commissioner of Income Tax – 6, Mumbai..Appellant. Versus M/s.Corbel Estates & Investments Private Limited..Respondent. Ms.Padma Divakar for the appellant.None for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 6[th] March 2013 P.C. : 1.In this appeal by the Revenue for assessment year 2006-07, following question of law has been proposed for our consideration. “Whether, on the facts and in the circumstances of the case, the Tribunal, in law, was right in setting aside the order of the CIT (A) and restoring the issue of disallowance under Section 14A, back to the file of the AO for passing afresh order after allowing the opportunity of being heard to the assessee and after necessary examination, in the light of the judgment of the jurisdictional High Court in the case of M/s.Godrej & Boyce Manufacturing Company Limited V/s. DCIT (328 ITR 81) which is not accepted by the Revenue ?” Since the Tribunal has restored the issue to the file of the assessing officer for fresh adjudication keeping in view the order of this Court in the matter of Godrej & Boyce Manufacturing Company Limited V/s. Dy. Commissioner of Income Tax reported in (2010) 328 ITR 81 (Bom), we see no reason to entertain proposed question of law. 3.Accordingly, the appeal is dismissed with no order as to costs. (M.S. Sanklecha, J.)(J.P. Devadhar, J.)