1 itxa6952-10+++ sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6952 OF 2010 AND INCOME TAX APPEAL NO.6957 OF 2010 AND INCOME TAX APPEAL NO.6958 OF 2010 AND INCOME TAX APPEAL NO.6959 OF 2010 The Commissioner of Income Tax, Central-II, Mumbai ..Appellant. V/s. M/s. GHP Enterprises ..Respondent. Mr. D.A.Athavale for the appellant. Dr. K. Shivram with Paras Savli and Ajay Singh for the respondent. CORAM : J.P. DEVADHAR AND A.R. JOSHI, JJ. DATED : 14TH NOVEMBER, 2011 P.C. :- 1. All these appeals are filed by the revenuer against the order of the ITAT dated 18/6/2010 in ITA No.6746 to 6749/Mum/2007 relating to assessment years 2000-01 to 2003-04. Perusal of the order passed by the ITAT shows that it has remanded the issue back to the file of the assessing officer for verification and to pass fresh order in accordance 2 itxa6952-10+++ with the law laid down by the Kolkata Bench Tribunal in the case of Bengal Ambuja Housing Development Ltd. V/s. CIT in T.A. No.1595/Kol/ 2005. Since the the ITAT has remanded the matter back to the file of the assessing officer for passing fresh order, we are not inclined to entertain these appeals. However, the assessing officer while passing fresh order shall also take into consideration the judgment of this Court in the case of CIT V/s. Brahma Associates reported in [2011] 333 ITR 289 (Bom). 2. The appeals are disposed of accordingly with no order as to costs. (A.R. JOSHI, J.) (J.P. DEVADHAR, J.)