1 ITXL 2186-2187/2010 IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODGING) NO.2186 OF 2010 WITH INCOME TAX APPEAL (LODGING) NO.2187 OF 2010 The Commissioner of Income Tax-21, ... Appellant. Mumbai Vs. M/s Sahil Exports ... Respondent. Ms. Suchitra Kamble, Advocate for Appellant. Mr. Subhash S. Shetty, Advocate for respondent. CORAM : J.P. DEVADHAR AND SMT. R.P. SONDURBALDOTA, JJ. DATE : 21st June, 2011. P.C. 1. In both these appeals, the I.T.A.T has restored the matter with the file of Assessing Officer to reconsider the issue in the light of decision of the Special Bench of the Tribunal in the case of M/s Topman Exports vs. I.T.O.., reported in [(2009)] 318 I.T.R. (AT) Page 87. Since the I.T.A.T has restored the matter to the file of Assessing Officer, we are not inclined to entertain these appeals. 2 ITXL 2186-2187/2010 However, the decision of the special Bench of the Tribunal, in the case of M/s Topman Exports (supra), has been reversed by this Court in the case of C.I.T. vs. Kalpataru Colours and Chemicals, reported in [2010] 328 ITR 451 (Bom). The Assessing Officer while giving effect to the order of the I.T.A.T. shall take into consideration the judgment of this Court in the case of C.I.T. vs. Kalpataru Exports (supra). The appeals are, therefore, disposed off. ( SMT. R.P. SONDURBALDOTA, J. ) (J.P. DEVADHAR, J.)