1 itxa4065.10.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4065 OF 2010 M/s. Bayer Crop. Science Ltd., (Formerly Bayer (India) Limited, Lumbar ...Appellant. Vs. The Deputy Commissioner of Income Tax 10(3), Lumbar ..Respondent Mr.F.V. Irani with Atul K. Jasani for the Appellant. Ms. Suchitra Kamble for the Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 28TH JULY, 2011. P.C. 1. Counsel for the parties state that since the ITAT has recorded argument of the assessee that the issues raised in the appeal are covered in favour of the assessee by the decision of the Apex Court in the case of CIT Vs. Vazir Sultan & Sons, reported in (1959) 36 ITR, 176, Godrej & Co. Vs. CIT 59 ITR 381 (SC) and the decision in the case of of CIT Vs. West Coast Paper Mills Ltd. ITR 349 (Bom), but failed to record its reasons as to why the said decisions are not applicable to the facts of the present case, the matter may be restored to the file of the ITAT. 2. Accordingly, the decision of ITAT is quashed and set aside and matter is restored to the file of ITAT for fresh consideration in accordance with law. ( A.A. SAYED, J. ) ( J.P. DEVADHAR , J.)