Itxa/2176/2011 Of The Commissioner Of Income Tax- 20 Mumbai v. M/S. E-Jewellery

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2176 OF 2011 The Commissioner of Income Tax-20..Appellant.V/s.M/s. E-Jewellery..Respondent. Mr. Suresh Kumar, for the Appellant.Mr. A. K. Jasani, for the Respondent. P.C:- CORAM: J.P.DEVADHAR & M.S.SANKLECHA,JJ.DATE : 5[th] MARCH, 2013. Heard. 2In this Appeal by the Revenue for the Assessment Year 2002-03 following question has been raised for our consideration. Whether on the facts and in the circumstances of the case and in law, the Tribunal is right in restoring the issue under Section 10A to the file of Assessing Officer for fresh examination without deciding the issue whether the assessee is entitled to deduction under Section 10A as claimed by the assessee? 3Since the Tribunal has restored the issue of claim under Section 10A to the file of Assessing Officer for fresh adjudication, we see no reason to entertain the proposed question of law. 4Accordingly, appeal is dismissed with no order as to costs. (M.S.SANKLECHA,J.) (J.P.DEVADHAR,J.)