1 itxal-576-11 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.576 OF 2011 The Commissioner of Income Tax-6 ..Appellant. V/s. M/s. Ion Exchange (India) Ltd. ..Respondent. Mr. Suresh Kumar h/f Ms. Padma Divakar for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATED : 1ST AUGUST, 2011 P.C. :- In the present case, the ITAT has restored the matter back to the file of the assessing officer to re-examine the disallowance under Section 14A in the light of the decision of this Court in the case of Godrej & Boyce Mfg. V/s. DCIT reported in 328 ITR 81. Since the ITAT has restored the matter back to the file of the assessing officer, we are not inclined to entertain this appeal. The appeal is dismissed with no order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)