Itxa/955/2012 Of The Commissioner Of Income Tax -Iv Pune v. Honeywell Automation India Ltd

sbw *1* IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.955 OF 2012WITHINCOME TAX APPEAL NO.973 OF 2012 The Commissioner of Income Tax-IV ..Appellant -Versus-Honeywell Automation India Ltd...Respondent ........... Mr. Tejveer Singh for the Appellant.Mr. Nishant Thakkar with Ms. Megha Bansal, Mr. Jas Sanghvi & Ms. Jasmin Amalsadvala i/b. PDS Legal for the Respondent. ........... CORAM: S.C. DHARMADHIKARIAND A. K. MENON, JJ. DATE :- 10[th] SEPTEMBER, 2014 P.C.: 1]From a reading of our order passed on 7[th] April, 2014 in Income Tax Appeal No.973 of 2012 which is a connected matter and in case of the same assessee, we find that the Appeals do not raise any substantial question of law. In relation to the first question and termed as arising from section 10A of the Income Tax Act, 1961, we find that after discussing the entire issue, the ultimate finding and direction of the Tribunal is to remand the same to the Assessing Officer. The reasoning at page 73 of the paper book in para-24 of the order passed by the Tribunal, which is a common order for both assessment years, we do not find that the Tribunal has decided the question. The Tribunal has merely invited the attention of all concerned to various aspects and which require a factual clarity. In these circumstances, the order of the Tribunal setting aside the order on the question or issue and restoring it to the file of the Assessing Officer does not raise any substantial question of law. The Appeal is devoid of merits. The Assessing Officer must now implement the order of the Tribunal and in accordance with law.2]In the light of our earlier order passed in Income Tax Appeal No.973 of 2012, both the Appeals are dismissed. No costs. (A. K. MENON, J.) (S.C. DHARMADHIKARI, J.) wadhwa 2/2