AGK 1 itxa3221-09 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.3221 OF 2009 The Commissioner of Income Tax – 20 ..Appellant. Versus Shri Sunil M. Sekhsaria ..Respondent. Mr.Suresh Kumar for the appellant. None for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 6 August 2010. P.C. : 1. The appeal arises out of an order of the Income Tax Appellate Tribunal dated 23 January 2009 for assessment year 2003-2004. The assessee has been served and an affidavit of service has been filed. The attention of the Court has been drawn to the judgment of the Supreme Court in Liberty India V/s. Commissioner of Income Tax1. We consider it appropriate, in the circumstances, to set aside the impugned order of the Tribunal and to remit the proceedings back to the Tribunal for fresh decision having due regard to the law laid down by the Supreme Court in Liberty India (Supra). 2. The appeal is accordingly disposed of. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.) 1 (2009) 319 ITR 218 (S.C.)