1 itxa6944-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6944 OF 2010 The Commissioner of Income Tax-19, Mumbai ..Appellant. V/s. Mrs. Ketki M. Patel ..Respondent. Mr. Suresh Kumar for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND A.R. JOSHI, JJ. DATED : 29TH NOVEMBER, 2011 P.C. :- Perusal of the impugned order of the ITAT dated 6-8-2009 in ITA No.5108/M/08 relating to AY 2004-05, it is seen that the ITAT has restored the question raised in this appeal to the file of the assessing officer for fresh consideration in accordance with law. Since the ITAT has restored the issue for fresh consideration, we are not inclined to entertain the appeal. However, the assessing officer while passing fresh order as per the directions of the ITAT shall take into consideration the judgment of this Court in the case of CIT V/s. Smt. Manjula J. Shah [Income Tax Appeal No.3378 of 2010] decided on 11th October, 2011. The appeal is disposed of accordingly with no order as to costs. (A.R. JOSHI, J.) (J.P. DEVADHAR, J.)