Itxa/1435/2012 Of The Commissioner Of Income Tax-6 v. M/S. Crompton Greaves Ltd

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1435 OF 2012 The Commissioner of Income Tax-6, Mumbai ..Appellant. V/s. M/s. Cromptom Greaves Ltd. ..Respondent. Ms Padma Divakar for the appellant. Mr. Hiro Rai for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATED : 21ST JANUARY, 2013 P.C. :- 1.In this appeal filed by the revenue relating to assessment year 2001-02, the following question of law is proposed to be raised for our consideration:- “ Whether on the facts and in the circumstances of the case, the Tribunal, in law, was right, in remitting the issue back to the file of the A.O. to decide the issue afresh in the light of the judgment of the Bombay High Court in the case of Godrej and Boyce Mfg. Co. Ltd. (supra) without appreciating the fact that the judgment of Bombay High court has not been accepted by the revenue and 2.Since the Tribunal by following the decision of this Court in the matter Godrej Boyce Mfg. Co. Ltd. V/s. DCIT reported in [2010] 328 ITR 81 (Bom) has restored the matter back to the assessing officer for fresh decision, we see no reason to entertain the proposed question of law. Accordingly, the appeal is disposed of with no order as to costs. (M S. SANKLECHA, J.) (J.P. DEVADHAR, J.)