The Commissioner Of Income-Tax-Iiipune v. M/S. Homage Raltors Pvt. Ltd

IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 3343 OF 2010 The Commissioner of Income-Tax-IIIPune. Vs. M/s. Homage Raltors Pvt. Ltd., ..Appellant. ..Respondent. Mr. Suresh Kumar for the Appellant. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 6TH JULY, 2011. P.C. This appeal is filed by the Revenue against the order of Income Tax Appellate Tribunal dated 22.10.2009. Perusal of the order of the I.T.A.T. shows that by the said order the I.T.A.T. has restored the matter to the file of the Assessing Officer to decide in accordance with Special Bench decision in the case of Brahma Associates Vs. JCIT reported in 119 ITD 255. Since the I.T.A.T. has restored the matter to the file of the Assessing Officer, we are not inclined to entertain this appeal. Special Bench decision in the case of Brahma Associates Vs. JCIT(supra) has been considered by this Court in the case of CIT vs. Brahma Associates (Bom) reported in (2011) 51 DTR Judgments page 299. In this view of the matter, the Assessing Officer while passing fresh order in accordance with law shall take into consideration the decision of this Court in the case of CIT vs. Brahma Associates (Bom). 2.costs. The appeal is disposed of accordingly. No order as to ( A.A. SAYED, J. ) (J.P. DEVADHAR, J.)