Itxa/728/2013 Of Commissioner Of Income Tax - 10 v. M/S.reliance Infocom Infrastructure Pvt.ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1376 OF 2012 Commissioner of Income Tax 10,Mumbai..Appellant.V/s.M/s. Reliance Infocom Infrastructure Pvt. Ltd...Respondent. Mr. Arvind Pinto, for the Appellant.None for the Respondent. P.C:- CORAM: J.P.DEVADHAR & M.S.SANKLECHA,JJ.DATE : 11[th] JANUARY, 2013. In this Appeal, the Revenue has raised the following question of law:- “(a)Whether the Hon'ble Tribunal was justified in condoning the delay of 117 days in the filing of the appeal. (b)Whether on the facts and in the circumstances of the case the Hon'ble ITAT erred in holding that the disallowance made by the AO of expenditure was not justified, ignoring the fact that the disallowance was made u/s 14A read with Rule 8D. (c)Whether on the facts and in the circumstances of the case, the order of the Hon'ble Tribunal was justified in setting aside the issue to the file of the AO in the light of the decision of Godrej & Boyce when the issue has not yet been finally settled by the Apex Court.?” 2Since the Tribunal in the impugned order has followed the decision of this Court in the matter of Godrej & Boyce Manufacturing Co. Limited v/s. DCIT, reported in 328 ITR page 81, we see no reason to interfere with the impugned order. 3Accordingly, appeal is dismissed with no order as to costs. (M.S.SANKLECHA,J.) (J.P.DEVADHAR,J.)