1 itxal525-11 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.525 OF 2011 The Commissioner of Income Tax – 1, Mumbai ..Appellant. Versus M/s.Yatish Trading Co. Private Limited ..Respondent. Ms.Anamika Malhotra for the appellant. Mr.Nishant Thakkar i/by Mint & Confreres for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. DATE : 4th August, 2011. P.C. : 1. In this appeal, the Income Tax Appellate Tribunal has restored the issue relating to disallowance under Section 14A of the Income Tax Act, 1961 to the file of the Assessing Officer, in the light of the judgment of this Court in the case of Godrej & Boyce Manufacturing Co. Limited V/s. DCIT reported in (2010) 328 ITR 81 (Bom). 2. Since the Income Tax Appellate Tribunal has restored the issue to the file of the Assessing Officer, we are not inclined to entertain this appeal. The appeal is accordingly dismissed with no order as to costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)