bsb IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 538 OF 2005 TAX APPEAL NO. 538 OF 2005 TAX APPEAL NO. 538 OF 2005 M/s.Defiance Clothing Co. ... Appellant v/s 1. Income Tax Appellate Tribunal 2. Income Tax Officer, Ward 18(2)(3). ... Respondents Mr.Arun Mehta i/by Akshar Laws for the appellant. Mr.A.S.Shivsharan with Mr.K.R.Choudhari for the respodnents. CORAM: CORAM: CORAM: F.I.REBELLO AND F.I.REBELLO AND F.I.REBELLO AND R.S.MOHITE, R.S.MOHITE, R.S.MOHITE, JJ. JJ. JJ. DATED: DATED: DATED: 14TH JANUARY, 2009 14TH JANUARY, 2009 14TH JANUARY, 2009 P.C. P.C. P.C.: 1. The present appeal has been directed against the order of the Tribunal dated 25.11.2004. By the said order, the appeal preferred by the revenue was allowed. 2. Before this Court, on behalf of the assessee it is pointed out that, as per the subsequent judgement of the Tribunal under Taxation Laws (Amendment) Act, 2005, the fifth proviso has been added to Section 80HHC w.e.f. 1.4.1992. We are concerned with the assessment year 2001-2002. Considering the said amendment in our opinion, the ends of justice would meet if the impugned order is set aside and the matter is remanded back to 2 the Tribunal for reconsidering the issue after considering the fifth proviso as amended. 3. Appeal disposed of accordingly. (R.S.MOHITE, (R.S.MOHITE, (R.S.MOHITE, J.) J.) J.) (F.I.REBELLO, (F.I.REBELLO, (F.I.REBELLO, J.) J.) J.)