The Commissioner Of Income Tax v. M/S.abhijit Trading Co. Pvt.ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.93 of 2009 The Commissioner of Income Tax..Appellant Vs. M/s.Abhijit Trading Co. Pvt.Ltd....Respondent Mr.Suresh Kumar with Mr. P.S. Sahadevan, for the appellant. Mr. N.Shahu i/b. S.K. Srivastava, for the respondent. CORAM: F.I.REBELLO&R.S.MOHITE, JJ.DATED: 26th February, 2009 CORAM: F.I. R.S.MOHITE, JJ. DATED: 26th February, 2009 P.C.: P.C.: . The Tribunal allowed the appeal preferred by the assessee relying on the judgment in Virtual Soft Virtual SoftSystems Ltd. v. CIT 289 ITR 83. That judgment hasCommissioner of Income-tax v. Gold Coin Health Good Systems Ltd. v. CIT 289 ITR 83 since been reconsidered by the Supreme Court in Commissioner of Income-tax v. Gold Coin Health Good P. Ltd.,304 ITR 308. P. Ltd.,304 ITR 308. Learned Counsel points out P. Ltd.,304 ITR 308. that irrespective of the said judgment the Appeal had to be allowed otherwise on merits. We do not propose to go into that issue as that issue has not been answered by the Tribunal. In the light of that, the impugned order is set aside and the matter is remanded back to the Tribunal for deciding the matter on merits. Appeal disposed of accordingly. (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.)