1 ITA-6437 PGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. Income Tax Appeal No.6437 of 2010 Commissioner of Income Tax-10 .. Appellant v/s. M/s.Emmellen Biotech Pharmaceuticals Ltd. .. Respondent Ms.Padma Divakar for Appellant. ----- CORAM : J.P. DEVADHAR & SMT.ROSHAN DALVI, JJ. DATED : 21st March 2011 P.C. : 1. This Appeal is filed by the Commissioner of Income Tax-10 against the order of the Income Tax Appellate Tribunal (ITAT) dated 15th October 2009 in ITA No. 6085/Mum/2004 relating to the Assessment Year 2001-02. 2. Perusal of the aforesaid order of the ITAT shows that the Tribunal has remanded the question, which is the subject-matter of the present Appeal, to the file of the Assessing Officer to decide the said question in the light of the Special Bench decision of the Tribunal in the case of Topman Exports vs. ITO reported in 318 ITR page 87 (AT). The decision of the Special Bench in the case of Topman 2 ITA-6437 Exports (supra) has been overruled by this Court in the case of CIT vs. Kalpataru Colours & Chemicals reported in (2010) 328 ITR 451 (Bom). 3. Since the Tribunal has restored the matter to the file of the Assessing Officer, we are not inclined to entertain this Appeal. However, the Assessing Officer while giving effect to the order of the ITAT shall take into consideration the decision of this Court in the case of Kalpataru Colours & Chemicals (supra). 4. The Appeal is disposed of in the above terms. No costs. (ROSHAN DALVI, J.) (J.P. DEVADHAR,J.)