Itxa/2460/2011 Of The Commissioner Of Income Tax - 6 v. Jayneer Capital Pvt. L Td

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2460 OF 2011 The Commissioner of Income Tax-6, Mumbai, ..Appellant. V/s. M/s. Jayneer Capital Pvt. Ltd. ..Respondent. None for the appellant. Mr. Sanjiv M. Shah for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATED : 18TH FEBRUARY, 2013 P.C. :- 1.In the above appeal by the revenue for the assessment year 2006-07, the following question has been raised for our consideration :- “ Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in restoring the matter to the file of Ao\ with regard to the applicability of Section 14A of the I.T.A Act and directing the AO not to invoke Rule 8D of Income Tax Rules in the respondent's case for assessment year 2006-07 ” 2.Since the Tribunal by the impugned order has restored the issue to the file of the assessing officer for fresh determination after giving adequate opportunity to the respondent-assessee, we see no reason to entertain the proposed question of law. 3.Accordingly, the appeal is dismissed with no order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)