Itxa/2631/2010 Of The Commissioner Of Income Tax - 12 Mumbai v. Crown Frozen Foods

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2631 OF 2010 The Commissioner of Income Tax-12 ..Appellant. V/s. M/s. Crown Frozen Foods ..Respondent. Ms Anamika Malhotra for appellant.None for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 15TH NOVEMBER, 2010 P.C. :- 1.This appeal is filed by the revenue against the order of the ITAT dated 16/09/2009 in ITA No.202/Mum/2007. By the said order, the Tribunal has remanded the matter back to the Assessing Officer with instructions to reconsider the deduction under Section 80HHC of the Income Tax Act in accordance with the decision of the Special Bench in the case of Topman Exports ITA No.5769/M/06. This Court has considered the correctness of the decision of the Special Bench in the case of Topman Exports in the case of The Commissioner of Income Tax V/s. Kalpataru Colours and Chemicals [Income Tax Appeal (Lod) No.2887 of 2009] dated 28/29[th] June, 2010. 2.In this view of the matter, since the appeal is against the order of remand, in our opinion, it is not necessary to entertain the appeal filed by the Revenue, save and except to direct the Assessing Officer to consider the judgment of this Court in the case of Kalpataru Colours and Chemicals (supra) and any other judgment of this Court or the Apex Court, as may be cited on behalf of the parties. The appeal is disposed of accordingly with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)