1 ITXA912-11.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ttm INCOME TAX APPEAL (L) NO.912 OF 2011 The Commissioner of Income Tax-8 .. Appellant Vs. M/s.Monsanto India Ltd. .. Respondent. Mr.Suresh Kumar for the appellant Ms.Jas Sanghavi i/b M/s.PDS Legal for the respondent CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 9TH SEPTEMBER, 2011. P.C. 1. Three questions of law are raised by the respondent in this appeal. As regards 1st question is concerned, counsel for the parties state that similar questions raised in the assessee’s own case being Tax Appeal no.633 of 2010 has been dismissed by this court by order dt.5.8.2011. Hence, 1st question cannot be entertained. 2. As regards remaining two questions, it is seen from the order of the ITAT that the Tribunal has restored the issue to the file of the Assessing Officer for fresh decision in the light of the judgement of this court in the case of Godrej & Boyce Co.Ltd. Vs. DCIT reported in 328 ITR 81. 2 ITXA912-11.doc 3. Since the ITAT has restored the issue to the file of the Assessing Officer to consider the issues afresh in the light of the judgment of this court we see no reason to entertain the remaining two questions. 4. Appeal is dismissed. (J.P. DEVADHAR, J.) (K.K. TATED, J.)