1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.3208 OF 2010 The Commissioner of Income Tax-17 ..Appellant. Vs. M/s.Aloka Exports ..Respondent. .... Mr. Suresh Kumar for the Appellant. None for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 29 June 2010. P.C. : The Respondent has been served. An affidavit of service has been filed. There is no appearance on behalf of the Respondent. The issues which are raised by the Revenue in this Appeal under Section 260-A of the Income Tax Act, 1961 are covered against the assessee and in favour of the Revenue by the judgment of this Court delivered today in Commissioner of Income Tax v. Kalpataru Colours and Chemicals (ITA(L) 2887 of 2009). We dispose of this 2 appeal in terms of the judgment of this Court in Kalpataru Colours and Chemicals (supra) with the direction that on remand, the Assessing Officer shall have due regard to the judgment of this Court in the said case. The appeal is accordingly disposed of. There shall be no order as to costs. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)