1 itxal1837-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1837 OF 2010 The Commissioner of Income Tax - 19, Mumbai ..Appellant. Versus Ayaz Khyrshid Ahmed Siddique ..Respondent. Mr.A.S. Shivsharan for the appellant. None for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. DATE : 18th April, 2011. P.C. : 1. This appeal is filed by the Revenue against the order of the Income Tax Appellate Tribunal dated 24-02-2010 passed in Income Tax Appeal No.3874/Mum/2008 relating to assessment year 2004-2005. Perusal of the order of the Tribunal shows that the Tribunal has remanded the matter back to the file of the Assessing Officer for reconsidering the issues in the light of the Special Bench decision in the case of Topman Exports reported in 318 ITR 87 (AT). 2. The Special Bench decision in the case of Topman Exports 2 itxal1837-10 (supra) has been over-ruled by this Court in the case of Commissioner of Income Tax V/s. Kalpataru Colours & Chemicals reported in 328 ITR 451. 3. Since the Tribunal has restored the matter to the file of the Assessing Officer, we are not inclined to entertain this appeal. However, the Assessing Officer while giving effect to the order of the Tribunal shall take into consideration the judgment of this Court in the case of Kalpataru Colours & Chemicals (supra). 4. The appeal is accordingly disposed off. No costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)