Itxa/1156/2012 Of The Commissioner Of Income Tax - 6 v. M/S. Heinz India (P) Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1156 OF 2012 The Commissioner of Income Tax-6..Appellant.V/s.M/s. Heinz India (P) Ltd...Respondent. Mr. Suresh Kumar, for the Appellant.None for the Respondent. P.C:- CORAM: J.P.DEVADHAR & M.S.SANKLECHA,JJ.DATE : 12[th] MARCH, 2013. In this Appeal by the Revenue for the Assessment Year 2006-07 following question has been raised for our consideration. Whether on the facts and in circumstances of the case and in law, the Tribunal was correct to have remitted the matter of disallowance under Section 14A of the Income Tax Act 1961, back to the Assessing Officer whilst holding that computation under Rule 8D of the Income Tax Rules is not applicable for AY 2006-07 following the guidelines given by the High Court in the case of Godrej & Boyce Manufacturing Company Limited v/s. DCIT (2010) 328 ITR 81 (Bom)”? Since the Tribunal by the impugned order has restored the matter to the file of the Assessing Officer to decide the issue a fresh, keeping in view various decision including decision of this Court in the matter of Godrej & Boyce Manufacturing Company Limited v/s. DCIT (2010) 328 ITR 81 , we see no reason to entertain the proposed question of law. 3Accordingly, appeal is dismissed with no order as to costs. (M.S.SANKLECHA,J.) (J.P.DEVADHAR,J.)