The Commissioner Of Income-Tax, Central – Iv, Mumbai v. M/S.acme Global

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3209 OF 2010 The Commissioner of Income-tax, Central – IV, Mumbai..Appellant. Versus M/s.Acme Global ..Respondent. Ms.Padma Divakar for the appellant.Mr.K. Gopal for the respondent. CORAM : J.P. Devadhar & R.M. Savant, JJ. P.C. : DATE : 6[th] December, 2010. 1.This appeal is filed by the Revenue against the order of the Income Tax Appellate Tribunal, wherein the Tribunal has remanded the matter back to the file of the assessing officer, with a direction to the assessing officer to decide the issues raised in the appeal afresh by following the Special Bench decision of the Tribunal in the case of M/s.Topman Exports and M/s.Kalpataru Colours and Chemicals. 2.Since the appeal is against the remand order, we are not inclined to entertain this appeal. However, since the decision of the Tribunal in the case of Kalpataru Colors and Chemicals has been reversed by this Court in the case of Commissioner of Income Tax V/s. Kalpataru Colours & Chemicals reported in 328 ITR 451, the assessing officer while giving effect to the order of the Tribunal shall take into consideration the aforesaid decision of this Court and any other relevant decision that may be brought to his notice. 3.The appeal is disposed off accordingly with no order as to costs. (R.M. Savant, J.) (J.P. Devadhar, J.)