1 bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.790 OF 2010 The Commissioner of Income Tax ..Appellant Vs. M/s.Say India Jewellers Pvt. Ltd. ..Respondent Mr.Suresh Kumar for appellant. Mr.S.P.Mehta for respondent. CORAM :- V.C.DAGA & R.M.SAVANT,JJ. DATE :- 23RD AUGUST,2010 P.C. Heard. Perused appeal. 2. Both the learned Counsel appearing for the parties submit that the issues involved in the present Appeal are covered by the judgment of this Court delivered on 29 June 2010 in Commissioner of Income Tax Vs. Kalpataru Colours and Chemicals in ITXA (L) No.2887 of 2009 (unreported). 3. In the above view of the matter, this appeal is disposed of, on the request of Counsel for both the parties with direction to Assessing Officer to dispose of the proceeding in accordance with law and, while passing fresh orders to have due regard to the judgment of this Court in the case of Kalpataru Colours and Chemicals (supra) . All contentions with regard to sub section 28 of section (iiia) are kept open. 4. The appeal is accordingly disposed of with no order as to costs. (R.M.SAVANT,J.) (V.C.DAGA,J.)