1 itxal1067-11.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ttm INCOME TAX APPEAL (L) NO.1067 OF 2011 The Commissioner of Income-Tax-12 .. Appellant Vs. M/s.Pratiksha Enterprises .. Respondent. Ms.Suchitra Kamble for the appellant Mr.Sanjiv M. Shah for the respondent CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 23rd SEPTEMBER, 2011. P.C. 1. Whether the ITAT was justified in admitting the additional evidence and remanding the matter back to the file of the Assessing Officer for fresh consideration is the question raised in this appeal. 2. The ITAT in para 9 of its order while recording that in the facts and circumstances of the present case, it is just and proper to admit additional ground has directed that the matter be remanded to the file of the Assessing Officer with a direction to re-examine the whole issue in the light of the additional evidence. 3. In our view, no fault can be found with the decision of the ITAT. 2 itxal1067-11.doc 4. Accordingly, appeal is dismissed. (J.P. DEVADHAR, J.) (K.K. TATED, J.)