The Commissioner Of Income Tax – 7, Mumbai v. M/S.reliance Communications & Infrastructure Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2609 OF 2011 The Commissioner of Income Tax – 7, Mumbai..Appellant. Versus M/s.Reliance Communications & Infrastructure Limited ..Respondent. Mr.Abhay Ahuja for the appellant.Mr.B.G. Yewale i/by Rajesh Shah & Company for the respondent. CORAM : J.P. Devadhar &M.S. Sanklecha, JJ. DATE : 13[th] March 2013 P.C. : 1.In this appeal by the Revenue for assessment year 2005-06, following question of law has been proposed for our consideration. “Whether in the facts and circumstances of the case and in law, the Tribunal was right in setting aside the order of the CIT (A) and restoring the issue to the file of the AO with a direction to decide the quantum of expenses to be disallowed under Section 14A by adopting some reasonable method, relying on the judgment of the Bombay High Court in the case of Godrej & Boyce Manufacturing Co. Limited v. DCIT (328 ITR 81) ?” 2.The Tribunal by the impugned order has restored the issue to the file of the assessing officer to pass a fresh order, keeping in view the decision of this Court in the matter of Godrej & Boyce Manufacturing Co. Limited V/s. DCIT reported in 328 ITR 81. 3.In view of the above, we see no reason to entertain the proposed question of law. Accordingly, the appeal is dismissed with no order as to costs. (M.S. Sanklecha, J.) (J.P. Devadhar, J.)