SSM 1 2.itxal.913.10.gr IN THE HIGH COURT OF JUDICATURE OF BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 913 OF 2010 WITH INCOME TAX APPEAL (L) NO. 914 OF 2010 WITH INCOME TAX APPEAL (L) NO. 915 OF 2010 The Commissioner of Income Tax -12 .... Appellant VERSUS M/s. Esskay International .... Respondent Ms. Padma Divakar for the Appellant in all appeals). Mr. Akhileshwar Sharma for the Respondent (in all appeals). CORAM: J. P. DEVDHAR and MRIDULA BHATKAR J.J. DATED: JANUARY 25, 2011. P.C.: In all these Appeals, the Tribunal has restored the matter to the file of the Assessing Officer for considering the face value of DEPB as covered U/s. 28 (iiid) of Income Tax Act, 1961 in the light of the Special Bench Judgment in the case of Topman Exports V/s. ITO reported in 2009 318 ITR (AP) 87. SSM 2 2.itxal.913.10.gr 2. The Judgment of the Special Bench in the case of Topman Exports V/s. ITO has been reversed by this Court in the case of Commissioner of Income Tax-13 V/s. Kalpataru Colours and Chemicals, reported in 2010 (192) Taxmann 435. 3. Since the matter is remanded by the Tribunal, we are not inclined to entertain these Appeals. However, the assessing officer while giving effect to the judgment of the Tribunal shall take into consideration the decision of this Court in the case of Kalpataru Colours & Chemicals (supra) or any other judgment. 4. All the appeals are disposed off accordingly with no order as to costs. (MRIDULA BHATKAR, J) (J. P. DEVDHAR, J)