The Commissioner Of Income Tax-Iii, Pune v. Seacom Solutions P. Ltd

ASN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.196 OF 2011 The Commissioner of Income Tax-III, Pune. ..Appellant. v. Seacom Solutions P. Ltd. ..Respondent. Mr.Vimal Gupta,Sr. Advocate with Ms. Padma Divakar for the Appelllant.None for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 20[th] November, 2012 PC: Following questions of law are raised by the revenue in this appeal. a)Whether the ITAT is correct in law and on facts in directing the Assessing officer to decide the issue as per tests laid down by Special bench of ITAT in the case of Amway India Enterprises reported in (2008) 144 TTJ (Del.) (SB) 476? b)Whether the ITAT is correct in law and on facts in setting aside the issue for fresh decision after following the tests laid down in case of Amway India Enterprises and thus granting relief to the assessee without appreciating the factual and legal matrix as brought out in the order of the Assessing officer and confirmed by the Commissioner of Income Tax (Appeals)? 2)Since the ITAT has restored the issue to the file of the Assessing officer for fresh decision in the light of the decision of the Special bench of the ITAT in the case of Amway India Enterprises reported in (2008) 144 TTJ Page-476 (Delhi), we are not inclined to entertain this appeal. However, we make it clear that the Assessing officer while giving effect to the order of the ITAT shall take into consideration the subsequent judgment, if any. 3)The appeal is disposed of in the above terms. No order as to costs. (M.S.SANKELCHA, J.) (J.P. DEVADHAR, J.)