1 11.ITXA.5806-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.5806 OF 2010 The Commissioner of Income Tax -14. ..Appellant. Vs. M/s. Sunland Metal Recycling Ind. ..Respondent. .... Mr D.K. Kamwal, for the Appellant. .... CORAM : J. P. DEVADHAR & A.R. JOSHI, JJ. DATED : 15 th NOVEMBER, 2011. P.C. 1. This appeal is filed by the Revenue against the order of ITAT dated 10 th October, 2006 in ITA No.7908/Mum/2003 relating to Assessment Year 2001-2002. Perusal of the order passed by the ITAT shows that the ITAT has restored the matter to the file of the Assessing Officer to pass fresh order in the light of the Special Bench decision of the Tribunal in the case of Lalsons Enterprises reported in 89 ITD 29(SB). 2. Since the ITAT has restored the matter to the file of the Assessing Officer for fresh consideration, we are not inclined to entertain this appeal. However, the decision of the Special Bench in the case of has been considered by this Court in the case of CIT vs. Asian Star Co. Ltd. [326 ITR 56]. In these circumstances, the Assessing Officer while giving effect to the order of the ITAT shall consider the judgment of this Court in the case of Asian Star Co. Ltd. (supra). 3. Appeal is disposed of accordingly with no order as to costs. (A. R. JOSHI, J.) (J. P. DEVADHAR,J.)