1 ITXAL981-982-11.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ttm INCOME TAX APPEAL (L) NO.981 OF 2011 WITH INCOME TAX APPEAL (L) NO.982 OF 2011 The Commissioner of Income Tax-V, Pune .. Appellant Vs. H.A.Developers .. Respondent. Mr.N.N.Singh for the appellant CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 15TH SEPTEMBER, 2011. P.C. 1. These two appeals are filed by the Revenue against the order of ITAT dt.28.2.2011. From the question framed in these appeals, it is evident that the ITAT has restored the issue to the file of the Assessing Officer for passing a fresh order in the light of the judgment of the Special Bench in the case of Brahma Associates reported in 119 ITD 255. Since the ITAT has restored the matter to the file of the Assessing Officer, we are not inclined to entertain in these appeals. 2. Accordingly, both these appeals are dismissed. However, the 2 ITXAL981-982-11.doc Assessing Officer while giving effect to the order of ITAT shall take into consideration the judgment of this Court in the case of CIT vs. Brahma Associates reported in 333 ITR 289. Appeal is disposed of accordingly. (K.K. TATED, J.) (J.P. DEVADHAR, J.)