M/S.sulphur Mills Limited, Mumbai v. Income Tax Officer, Ward 7(2)(4), Mumbai & Others

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.53 OF 2011 M/s.Sulphur Mills Limited, MumbaiVersus Income Tax Officer, Ward 7(2)(4), Mumbai & Others ..Appellant. ..Respondents. Mr.A.S. Shivsharan for the appellant.None for the respondents. P.C. : CORAM : J.P. Devadhar & Smt.R.S. Dalvi, JJ. DATE : 22[nd] March, 2011. 1.This appeal is filed by the appellant against the order of the Income TAx Appellate Tribunal dated 23-07-2010 in Income Tax Appeal No.2062/Mum/07 relating to the assessment year 2003-04. Perusal of the order of the Tribunal shows that the Tribunal has restored the matter to the file of the Commissioner of Income tax (Appeals) for a fresh adjudication in the light of the Special Bench decision of the Income Tax Appellate Tribunal in ACIT V/s. Hindustan Mint & Agro Products Pvt. Limited reported in 119 ITD 107 (SB). 2.Since the matter is remanded back to the file of the Commissioner of Income Tax (Appeals), we are not inclined to entertain this appeal. However, the Commissioner of Income Tax (Appeals) while giving effect to the order of the Tribunal shall take into consideration the judgment of this Court in the case of Associated Capsules Private Limited V/s. Dy. Commissioner of Income Tax reported in 197 Taxman 84 (Bom). 3.The appeal is accordingly disposed off. No costs. (Smt.R.S. Dalvi, J.) (J.P. Devadhar, J.)