The Commissioner Of Income-Tax - Mumbai v. M/S Crystal Gems Diamond House

Ladda IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL No. 1081 of 2011. The Commissioner of Income-tax - Mumbai ... Appellant. Versus M/s Crystal Gems Diamond House ... Respondent. Mr Suresh Kumar for the appellant.Mr Jitendra Jain with Mr Jas Sanghavi i/by PDS Legal for the respondent. CORAM : J.P. Devadhar & A.R. Joshi, JJ. DATE : 28[th] November,2011. P.C. :- Since the Income Tax Appellate Tribunal has restored the question raised in this appeal to the file of the Assessing Officer for fresh consideration in the light of the decision of this Court, 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 of this Court in the case of CIT vs. Dresser Rand India Pvt Ltd reported in 323 ITR 429 and other relevant judgments. Appeal is disposed of accordingly with no order as to costs. (A.R.Joshi,J) (J.P.Devadhar,J.)