1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.2323 OF 2009 WITH INCOME TAX APPEAL NO.2158 OF 2009 The Commissioner of Income Tax-13. ...Appellant. Vs. M/s.Umerkhadi Co-operative Housing Society Ltd. ...Respondent. .... Mr. A.S. Shivsharan for the Appellant. Mr. S.N. Inamdar for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. January 6, 2010. P.C. : At the hearing of the Appeals, both the Learned Counsel are agreed that the following order may be passed by consent: -(i) The impugned order of the Income Tax Appellate Tribunal, dated 3rd November 2008, is set aside; -(ii) ITA 6506 and 6507/Mum/2006, pertaining to Assessment Years 2002-03 and 2003-04 are restored to the file of the Tribunal for a decision afresh upon hearing the parties; 2 -(iii) Upon remand, it would be open to the Tribunal to decide, after hearing the parties, in regard to the head under which licence fees received from the cellular companies shall be assessed, and if so, the extent to which the expenditure would be allowable. The Appeals accordingly stand disposed of. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)