1 itxa1464-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1464 OF 2010 The Commissioner of Income Tax-6, Mumbai ..Appellant. V/s. M/s. Mandhana Industries Ltd. ..Respondent. Mr. Suresh Kumar for the appellant. Mr Prakash Shah i/b. PDS legal for the respondent. CORAM : J.P. DEVADHAR AND A.A.SAYED, JJ. DATED : 22ND JULY, 2011 P.C. :- 1. In view of the fact that the ITAT has restored the main issue regarding the maintainance of separate books of accounts and allocation of common expenditure to the file of the assessing officer, the parties submit that the questions raised in the present appeal may also be restored to the file of the assessing officer for de novo consideration in the light of the decision of this Court in the case of CIT V/s. Dresser Rand India Ltd reported in [2010] 323 IT 429 (Bom). Accordingly, the matter is restored to the file of the assessing officer with directions to the assessing officer to pass fresh order in accordance with law. 2 itxa1464-10 2. The appeal is disposed of accordingly with no order as to costs. 3. Contentions of both the sides are kept open. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)