Itxa/1144/2012 Of The Commissioner Of Income Tax - 6 v. M/S.mandhana Industries Pvt.ltd

srk IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.1144 OF 2012 The Commissioner of Income Tax 6 ..Appellant -Versus-M/s. Mandhana Industries Pvt.Ltd. ..Respondent Mr. Suresh Kumar for the appellant.Mr. Jas Sanghavi with Ms. Megha Bansal i/by M/s. PDS Legal for the respondent. CORAM: S.C. DHARMADHIKARIAND A.K. MENON, JJ. DATE :- 8[th] October, 2014 P.C.: In this appeal which pertains to the assessment year 2004-05 the revenue is impugning the order of the Income tax Appellate Tribunal, Mumbai Bench dated 18[th] April, 2012. There were cross appeals and the Tribunal has vide dealing with both appeals eventually directed that the assessing officer shall give an opportunity to the assess to produce the relevant materials for the purposes of the claim under section 80HHC of the Income tax Act, 1961. The ultimate direction in para 11 at page 74 of the paper-book and issued by the Tribunal has since been followed and abided by the assessing officer. He has after giving the requisite opportunity to the parties passed a fresh order on 26[th] March, 2014. 2.In the light of the same, entertaining this appeal and considering the questions framed at pages 3 and 4 of the paper-book would be purely academic. Since more so, a part of the claim has been disallowed and it would open for the assessee to challenge the order of the assessment officer in further proceeding. Similarly, if in relation to any other deduction or claim, the revenue is aggrieved it can adopt such proceeding as are permissible in law. 3.In these circumstances, by keeping open the questions of law for being raised before an appropriate authority at an appropriate stage, we dispose of this appeal. 4.The copy of the assessment order together with notice of demand is taken on record and marked 'X' for identification. (A.K. MENON, J.) (S.C. DHARMADHIKARI, J.)