Itxa/572/2011 Of The Commissioner Of Income Tax- 25, Bombau v. Jagrut P. Gandhi, Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.1341 OF 2010 The Commissioner of Income Tax-25 ..Appellant. V/s. Jagrut P. Gandhi ..Respondent. Ms. Suchitra Kamble for appellant. Mr. P.S. Savla for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ.DATED : 15TH FEBRUARY, 2011 P.C. :- 1.Five questions of law are raised by the revenue in this appeal. As regards the first four questions are concerned, learned counsel for the revenue states that the said questions are answered against the revenue by the decision of this Court in the case of Commissioner of Income Tax V/s. Gopal Purohit reported in 228 CTR 582. As regards the fifth question is concerned, perusal of the order of the ITAT order shows that the Tribunal has remanded the matter back to the assessing officer to decide that question afresh in accordance with law. Since the question is remanded back, we see no reason to entertain the fifth question. Accordingly, the appeal is dismissed with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)