The Commissioner Of Income Tax-12 v. Drashti Impex

IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL (LODG.) NO.483 OF 2010WITH INCOME TAX APPEAL (LODG.) NO.484 OF 2010 The Commissioner of Income Tax-12 Vs.Atlas Exports (India) ..Appellant. ..Respondent. WITH INCOME TAX APPEAL (LODG.) NO.486 OF 2010 The Commissioner of Income Tax-12 ..Appellant. Vs. Drashti Impex ..Respondent. .... Mr. Suresh Kumar for the Appellant.None for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 29 June 2010. P.C. : By the impugned judgment the Tribunal has remanded the proceedings back to the Assessing Officer for recomputing the deduction under Section 80HHC of the Income Tax Act, 1961. Upon remand, the Assessing Officer shall decide the issues before him in accordance with law having due regard to the judgment of this Court in Commissioner of Income Tax v. Kalpataru Colours and Chemicals (ITA(L) 2887 of 2009) delivered today. In that view of the matter, it is not necessary to entertain these appeals which are accordingly disposed of. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)