The Commissioner Of Income Tax – 3, Mumbai v. Uni Deritend Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.30 OF 2011 The Commissioner of Income Tax – 3, Mumbai ..Appellant. Versus Uni Deritend Limited..Respondent. Mr.Vimal Gupta with Ms.Padma Divakar for the appellant.None for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. DATE : 25[th] April, 2011. P.C. : 1.Heard. None for the respondents, though served. Affidavit of service is already filed on record. 2.In this case, the Tribunal has remanded the matter to the file of the Assessing Officer, with a direction to follow the Special Bench decision in the case of Topman Exports reported in 318 ITR 87 (AT). The Special Bench decision in the case of Topman Exports (supra) has been over-ruled by this Court in the case of Commissioner of Income Tax V/s. Kalpataru Colours & Chemicals reported in 328 ITR 451. 3.In this view of the matter, instead of entertaining the appeal, we direct the Assessing Officer that while giving effect to the order of the Tribunal to take into consideration the judgment of this Court in the case of Kalpataru Colours & Chemicals (supra). 4.The appeal is accordingly disposed off. No costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)