1 itxal2299-10+ agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2299 OF 2010 AND INCOME TAX APPEAL (L) NO.2300 OF 2010 The Commissioner of Income Tax - 14, Mumbai ..Appellant. Versus Dicitex Embroidery Exports ..Respondent. Mr.D.K. Kamwal for the appellant. None for the respondent. CORAM : J.P. Devadhar & Smt.R.P. Sondurbaldota, JJ. DATE : 24th June, 2011. P.C. : 1. In both these appeals, the Income Tax Appellate Tribunal has restored the issue to the file of the assessing officer for a fresh decision in the light of the Special Bench decision in the case of Topman Exports reported in 319 ITR 87. Since the Tribunal has restored the issue to the file of the assessing officer, we are not inclined to entertain these appeals. However, the decision of the Special Bench decision of the Tribunal in the case of Topman Exports has been reversed by this Court in the case of Commissioner of Income Tax V/s. Kalpataru Colors and Chemicals reported in 328 ITR 451. 2 itxal2299-10+ 2. In this view of the matter, the assessing officer is directed to take into consideration the judgment of this Court in the case of Kalpataru Colors and Chemicals (supra) and pass a fresh order in accordance with law. 3. The appeals are accordingly disposed off with no order as to costs. (Smt.R.P. Sondurbaldota, J.) (J.P. Devadhar, J.)