Sarang v. Kotwal, Jj

Priya Soparkar 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1507 OF 2007 The Commissioner of Income Tax-I … Appellant V/s. Kadwa Sahakari Sakhar Karkhana Ltd.… Respondent --- Mr.Sham Walve for the Appellant.Mr.Ruturaj Gurjar i/by Mr.Mihir Naniwadekar for theRespondent. --- CORAM : AKIL KURESHI AND SARANG V. KOTWAL, JJ. DATE : APRIL 16, 2019. P.C.:- 1.This appeal is pending since long without any admissionorder on record. The Registry has therefore, placed the samebefore us for passing appropriate orders. Learned counsel for theparties stated that this appeal was part of the group of appealsdecided by Division Bench of this Court in case of Commissionerof Income Tax Vs. Manjara Shetkari Sahakari SakharKarkhana Limited[1] . Learned counsel for the revenue pointed out1(2008) 301 ITR 191 (Bom) Priya Soparkar 21 itxa 1507-07-o that the decision of this Court in case of Manjara ShetkariSahakari Sakhar Karkhana Limited (supra) was carried inappeal by the revenue. The Supreme Court in the judgment incase of Deputy Commissioner of Income Tax Vs. ShriSatpuda Tapi Parisar SSK Ltd.[1] has remanded the issue beforethe CIT (Appeals) for fresh consideration. It is not clear whathappened to those matters which were thus remanded by theSupreme Court. However, in view of the commonality of facts, inthis case also we set aside the judgment of the Tribunal as wellas that of CIT (Appeals) and place the matter back to the CIT(Appeals) and the Tribunal for fresh consideration according tolaw. 2.Appeal is disposed of accordingly. (SARANG V. KOTWAL, J.) (AKIL KURESHI, J.)….