The Commissioner Of Income Tax – 7, Mumbai v. Siyaram Silk Mills Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3014 OF 2010 The Commissioner of Income Tax – 7, Mumbai Versus Siyaram Silk Mills Limited ..Appellant. ..Respondent. Mr.Suresh Kumar for the appellant.None for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. P.C. : DATE : 8[th] August, 2011. 1.Although three questions of law have been raised by the Revenue in this appeal, perusal of the order of the Income Tax Appellate Tribunal shows that the Income Tax Appellate Tribunal has restored the matter to the file of the Assessing Officer for fresh decision in the light of the judgments of this Court. 2.Since the matter is restored to the file of the assessing officer, we are not inclined to entertain this appeal. However, the assessing officer, while passing fresh order, shall take into consideration the judgments of this Court in the case of Plastibends India Limited V/s. ACIT reported in (2010) 318 ITR 352 (Bom) and the Commissioner of Income Tax V/s. Kalpataru Colors and Chemicals reported in 328 ITR 451 (Bom). 3.The appeal is accordingly disposed off with no order as to costs. (J.P. Devadhar, J.)