In The Commissioner Of Income Tax - 17, Mumbai v. M/S.b.s. International, the High Court (2010) decided the matter.
Decision: The appeal is accordingly disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO.1484 OF 2010
The Commissioner of Income Tax - 17, Mumbai..Appellant.
Versus
M/s.B.S. International..Respondent.
Mr.P.S. Sahadevan i/by Mr.A.S. Shivsharan for the appellant.None for the respondent.
CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ.
DATE : 6 August, 2010.
P.C. :
1.By its impugned decision the Tribunal has restored the matter to the file of the Assessing Officer for passing a fresh order. In view thereof we do not consider it necessary to entertain the Appeal. The Assessing Officer shall on remand decide the proceedings in accordance with law and shall have due regard to the judgment of this Court delivered on 29 June 2010 in
the Commissioner of Income Tax Vs. Kalpataru Colours and Chemicals [ITA (L) 2887 of 2009]. The appeal is accordingly disposed of.
(J.P. Devadhar, J.)
(Dr.D.Y. Chandrachud, J.)
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