The Commissioner Of Income Tax – 18, Mumbai v. M/S.industrial Agencies Corporation (New Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1043 OF 2011 The Commissioner of Income Tax – 18, Mumbai..Appellant.VersusIndage Wines..Respondent. INCOME TAX APPEAL NO.1129 OF 2011 AND INCOME TAX APPEAL NO.1130 OF 2011 The Commissioner of Income Tax – 18, Mumbai..Appellant. Versus M/s.Industrial Agencies Corporation (New Mumbai)..Respondent. Mr.Suresh Kumar for the appellant.None for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 23[rd] January 2013 P.C. : 1.In all these appeals by the Revenue, the basic dispute is whether the amount received by the respondent – assessee as rent and service tax is to be taxed under the head income from business or income from house property. 2.We find that in all these appeals, the Tribunal has remanded the issue to the assessing officer to examine the agreements entered into by the assessee and decide the issue in accordance with law. 3.In view of the fact that the matters are remanded for fresh decision to the assessing officer, we see no reason to entertain the appeals. Accordingly, all the three appeals are dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)