Itxa/2813/2010 Of The Commissioner Of Income Tax -8 Mumbai v. Usha Garments Manufacturing Co. Pvt. Ltd

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2813 OF 2010 The Commissioner of Income Tax-8 ..Appellant. V/s. Usha Garments Manufacturing Co. Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.P.SONDURBALDOTA JJ. DATED : 22ND JUNE, 2011 P.C. :- 1.This appeal is filed by the revenue against the order of the ITAT dated 26/10/2009 relating to the assessment year 2004-05. 2.Perusal of th order of the ITAT shows that the ITAT has remanded back the issue to the file of the assessing officer for fresh adjudication in the light of the order of the Special Bench decision of the Tribunal in the case of M/s. Topman Exports V/s. ITO I.T.A. No.5769/ Mum/2006 & Ors. Since the ITAT has restored the matter to the file of the assessing officer, we are not inclined to entertain this appeal. However, the Special Bench decision in the case of Topman Exports (supra) has been reversed by the decision of this Court in the case of CIT V/s. Kalpataru Colours and Chemicals reported in 328 ITR 451. In this view of the matter, we direct the assessing officer that while reconsidering the issue afresh to take into consideration the judgment of this Court in the case of Kalpataru Colours & Chemicals (supra). The appeal is disposed off accordingly with no order as to costs. (SMT. R.P.SONDURBALDOTA, J.) (J.P. DEVADHAR, J.)