Itxa/6/2011 Of The Commissioner Of Income Tax-10 v. Best Ltd

mlns IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 6 OF 2011 The Commissioner of Income Tax-10 ..Appellant. V/s. M/s BSES Ltd. (Now known as Reliance Infrastructure Ltd.) ..Respondent. Ms. Suchitra Kamble for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND A.R. JOSHI, JJ. DATED : 9TH JANUARY, 2012 P.C. :- 1.The question of law raised by the revenue in this appeal, reads thus:- " Whether on fact and circumstances of case and in law, the Hon'ble ITAT erred in deleting the addition of Rs.41,90,87,304/- on account of disallowance of claim of deduction of interest on borrowings for power generation project at Dahanu by holding it as revenue expenditure ignoring that the assessee had itself capitalized the expenses in its books of account and the same relates to the period prior to commencement of generation of electricity i.e. for the period from April, 1995 to June, 1995.?" 2.Perusal of the order of ITAT particularly para 23 shows that the ITAT has restored the issue to the file of the assessing officer for fresh consideration in accordance with the law. Since the matter is restored to the file of the assessing officer, we are not inclined to entertain this appeal. Accordingly, the appeal is dismissed with no order as to costs. (A.R. JOSHI, J.) (J.P. DEVADHAR, J.)