1 11 ITXAL 947-11.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION K INCOME TAX APPEAL (L) NO.947 OF 2011 The Commissioner of Income Tax-5 .. Appellant Vs. M/s Essar Teleholdings Ltd. .. Respondent. Ms. Suchitra Kamble for the appellant. Mr. A.K. Jasani for the Respondent. CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 12TH SEPTEMBER, 2011. P.C. 1 Although three questions of law are raised by the Revenue, Counsel for the parties state that as regards the first two questions are concerned the ITAT has restored the issue in the light of the judgment of this court in the case of Godrej Boyce and Manufacturing Company vs. ACIT reported in (2010) 328 ITR 81. Since the ITAT has restored the issue to the file of the Assessing Officer, we are not inclined to entertain these two questions. 2 As regards the third question is concerned counsel for the parties state that the said question does not arise out of the order of the Tribunal. 3 Accordingly, the present Appeal is dismissed with no order as to costs. (J.P. DEVADHAR, J.) (K.K. TATED, J.)