Itxa/404/2008 Of Thecommissioner Of Income-Tax-12 v. Mr Shabbir S Sterwala

AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.404 OF 2008 The Commissioner of Income-tax-12 ..Appellant. V/s. Shabbir S. Suterwala ..Respondent. Mr.P.A. Vora for the Appellant. Mr.A.K. Jasani for the Respondent. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 1ST SEPTEMBER, 2008. P.C. : 1. By consent of the parties the appeal is heard finally. 2. It is common ground that proviso to Section 148 which is inserted by Finance Act 206 of 2006 and which has been given retrospective effect is relevant. That provision has come into force admittedly after the order of the tribunal. In our opinion, therefore, it will be appropriate to remit the appeal back to the tribunal so that the proviso added by Finance Act 206 of 2006 to Section 148 can be considered by the Tribunal. 3. The order of the tribunal impugned in the present appeal is set aside. Appeal No.183/Mum/2003 for the assessment year 1994-95 is remitted back to the tribunal for denovo consideration and decision in accordance with law. 4. The appeal stands disposed of. D.K. DESHMUKH, J. J.P. DEVADHAR, J.