* 1 * ITXA.2070.2010 17June2011 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2070 OF 2010 M/s. RPG Life Sciences Ltd (changed to as M/s. Brabourne Enterprises Ltd and known as M/s. RPG Itochu Finance Ltd ....Appellant V/S. Commissioner of Income Tax-7, Mumbai ....Respondent * * * * Mr. B.V. Jhaveri, Advocate for the appellant. Mr. Suresh Kumar, Advocate for the respondent. CORAM :- J.P. DEVADHAR, & SMT. R.P. SONDURBALDOTA, JJ. 17 June, 2011. P.C. :- 1. Heard. 2. Whether the ITAT was justified in confirming the dis-allowance of interest by invoking the provisions of Section 14A of the Income Tax Act, 1961 is the question raised in this Appeal. In the present case, the dis-allowance was made in the reassessment order passed on * 2 * ITXA.2070.2010 17June2011 28th February, 2004. Whether dis-allowance under the provisions of Section 14A can be made in the reassessment proceedings is a question which has not been raised or considered by the ITAT. In this view of the matter, the impugned order is set aside and the matter is restored to the file of the ITAT for de-novo consideration. The Appeal is disposed off accordingly. No order as to costs. [SMT. R.P. SONDURBALDOTA, J] [J.P. DEVADHAR, J]