The Commissioner Of Income Tax-19 } v. Itxa.1318.2012.11.Doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1318 OF 2012 The Commissioner of Income Tax-19}AppellantversusM/s. all India Medical Corporation}Respondent Mr. Abhay Ahuja for the Appellant.Mr. Nishit Gandhi i/b. Mr. Sameer Dalal for the Respondent. CORAM :-S.C.DHARMADHIKARI &A.A.SAYED, JJ.DATED :-NOVEMBER 19, 2014 P.C. :- Having heard Mr. Ahuja, the learned Counsel appearing on behalf of the Revenue, we find that what the Tribunal has done ultimately is nothing but restoration of the issue or question back to the Assessing Officer. Hence, we need not entertain this Appeal. In fact the direction ultimately issued and which is to be followed by the Assessing Officer is in the interest of the Revenue. We do not see how the Assessing Officer by mere observations of the Tribunal will decide the question or issue remitted back to him in favour of the Assessee necessarily. When such directions are issued, questions and matters are restored to the file Assessing Officer again, the Assessing Officer must deal with and decide it in accordance with law. Any observations of the Tribunal and in the given facts and circumstances are only to guide him and do not necessarily bind him. In these circumstances, the apprehension of Mr. Ahuja has no basis. With this clarification, the Appeal is dismissed. (A.A.SAYED, J.) (S.C.DHARMADHIKARI, J.)