The Commissioner Of Income Tax v. M/S. Piaggio Vehicles Pvt. Ltd

hvn IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1153 OF 2010 The Commissioner of Income Tax ..Appellant. Vs. M/s. Piaggio Vehicles Pvt. Ltd. ..Respondent. Mr. Vimal Gupta, A.P.P. for the Appellant. Ms. A. Vissanji with Mr. S.J. Mehta for respondent. CORAM : J.P. DEVADHAR AND SMT.R.P. SONDURBALDOTA, JJ.DATE : 7TH JUNE, 2011. P.C. In the present case, the ITAT by its impugned order dated 29th May, 2009 restored the matter back to the file of Assessing Officer to consider the question of liability on account of provisions for warranty being allowable deduction. Since the Tribunal has remanded the matter back to the file of Assessing Officer, we are not inclined to entertain this appeal. However, the Assessing Officer while passing a fresh order on merits shall take into consideration inter alia the decision of the Apex Court in the case of Rotork Controls India Pvt. Ltd. Vs. Commissioner of Income Tax, reported in (2009) 314 ITR 62 (SC). Appeal is disposed off accordingly. ( SMT.R.P, SONDURBALDOTA,, J. ) (J.P. DEVADHAR, J.)