1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL (L) NO.815 OF 2006 Hutatma Kisan Ahir Sahakari Sakhar Karkhana Ltd., Sangli. ...Appellant. Vs. Joint Commissioner of Income Tax, Special Range-1, Kohapur. ...Respondent. ..... Mr.Ajit M.Savagare i/b. Mr.S.S. Patwardhan for the Appellant. Mr. Vimal Gupta for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 16th February, 2010. P.C. : The Tribunal has disposed of the appeal before it, principally relying upon the judgment of a Division Bench of this Court in CIT vs. Shri Chhatrapati SSK Ltd., (2000) 245 ITR 498. We are of the view that having regard to the subsequent judgment of the Supreme Court in Siddheshwar Sahakari Sakhar Karkhana Ltd. vs. CIT, (2004) 12 SCC 1, it would be appropriate and proper to remit the proceedings back to the Tribunal for fresh decision on the basis of the judgment of the Supreme Court. In order to facilitate the passing of a fresh order on remand, the impugned 2 order of the Tribunal is set aside and ITA 113/PN/94, pertaining to Assessment Year 1990-91, is restored to the file of the Tribunal for a fresh decision. The appeal is accordingly disposed of. There shall be no order as to costs. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)