1 ITXA6264-10.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ttm INCOME TAX APPEAL NO.6264 OF 2010 The Commissioner of Income Tax-7 .. Appellant Vs. M/s.Searle (I) Ltd. .. Respondent. Ms.Suchitra Kamble for the appellant Mr.B.V.Jhaveri for the respondent CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 5TH OCTOBER, 2011. P.C. 1. Not on board. Taken up by consent of the parties. 2. Two questions of law are raised by the Revenue in this appeal. 3. Counsel for the parties state that the first question stands answered against the revenue by the decision of this court in the case of CIT vs. Indokem Private Ltd. reported in 132 ITR 125 and Otis Elevators Co.(India) Ltd. vs. CIT reported in 195 ITR 682. Accordingly, the first question cannot be entertained. 4. As regards the second question is concerned, perusal of the order of the ITAT shows that the Tribunal has set aside the issue to the file of the 2 ITXA6264-10.doc Assessing Officer for fresh consideration in accordance with law. Since the Tribunal has restored the issue to the file of the Assessing Officer for fresh consideration, we do not consider it proper to entertain the second question. 5. Accordingly, the appeal is dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)