Itxa/264/2009 Of The Commissioner Of Income Tax-3, Mumbai v. M/S. Apl International Ltd., Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.264 OF 2009 INCOME TAX APPEAL NO.264 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s.APL Intertional Ltd. ..Respondent. Mr.Vimal Gupta for appellant. Mr.Satishchandra with Beena Pillai for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 21ST APRIL, 2009. P.C. :- P.C. :- 1. Heard learned counsel for rival parties. During the course of hearing, learned counsel for the revenue urged that the Tribunal has partly set aside the order of the CIT (A). However, while setting aside the order computation made by the assessing officer has been accepted as it is i.e. without recalculating the quantum of deduction. In his submission if the order of the CIT (A) is partly set aside and the appeal is partly allowed, then the quantum of deduction cannot be the same. It gets affected and needs recalculation thereof. 2. In the above view of the matter, without disturbing any of the findings recorded by the - = : 2 : = - Tribunal on merits, the matter needs to remitted back to the Tribunal for recalculation. 3. Both the parties have agreed that the impugned order to the above extent be set aside and the matter be remitted back to the Tribunal for recomputation of the amount of deduction to be allowed. 4. All rival contentions relating to the calculation part are concerned, they are kept open. 5. We hope that the Tribunal will dispose of the matter as expeditiously as possible and at any rate within a period of 3 weeks from the date of receipt of this order. 6. Appeal is accordingly disposed of with no order as to costs. (V.C.DAGA, J.) (V.C.DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)