1 itxa5244-10 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.5244 OF 2010 The Commissioner of Income Tax-8 ..Appellant. V/s. M/s. Tokyo Plast International Ltd. ..Respondent. Mr. Suresh Kumar for the appellant. None for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.P.SONDURBALDOTA JJ. DATED : 16TH JUNE, 2011 P.C. :- 1. Heard learned counsel for the revenue. None present for the respondent, though served. 2. Basically two questions are raised in this appeal and on both the issues, ITAT has remanded the matter back to the file of the assessing officer to consider the issue in the light of the Special Bench decision in the case of M/s. Topman Exports and in the case of M/s. Lalsons 89 ITD 25. Since the Tribunal has remanded back the matter 2 itxa5244-10 to the file of the assessing officer, we are not inclined to entertain this appeal. However, both the decisions relied upon by the Tribunal have been reversed by this Court in the case of CIT V/s. Kalpataru Colours and Chemicals reported in 328 ITR 451 and in the case of CIT V/s. Asian Star Co. Ltd. reported in [2010] 326 ITR 56. The assessing officer while passing fresh order as per the directions given by the ITAT order shall take into consideration the aforesaid judgments of this Court. 3. The appeal is disposed off accordingly with no order as to costs. (SMT. R.P.SONDURBALDOTA, J.) (J.P. DEVADHAR, J.)