1 ITA-Lg-918-922-923 PGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Income Tax Appeal (Lodging) No.918 of 2010 Commissioner of Income Tax-12 ... ... Appellant v/s. M/s.Inter Globe Services ... ... Respondent AND Income Tax Appeal (Lodging) No.922 of 2010 Commissioner of Income Tax-12 ... ... Appellant v/s. M/s.Fountainhead Exports ... ... Respondent AND Income Tax Appeal (Lodging) No.923 of 2010 Commissioner of Income Tax-12 ... ... Appellant v/s. M/s.Inter Globe Services ... ... Respondent Ms.Padma Divakar for Appellant. ----- 2 ITA-Lg-918-922-923 CORAM : J.P. DEVADHAR & SMT.ROSHAN DALVI, JJ. DATED : 8th March 2011 P.C. : 1.In all these cases, the Income Tax Appellate Tribunal ( ITAT ), by a common order dated 8 th October 2009, has remanded the issue to the file of the Assessing Officer for passing a fresh order in accordance with the Special Bench decision in the case Topman Exports. The decision of the Special Bench in the case of Topman Exports has been overruled by this Court. Since the matter is remanded to the file of the Assessing Officer, we are not inclined to entertain these Appeals. However, the Assessing Officer while giving effect to the order of the ITAT shall take into consideration the judgment of this Court in the case of CIT vs. Kalpataru Colours & Chemicals, (2010) 328 ITR 451 (Bom). 2.The Appeals are disposed of accordingly. (SMT.ROSHAN DALVI, J.) (J.P. DEVADHAR, J.)