AGK 1 itxal538-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.538 OF 2010 The Commissioner of Income Tax – 14, Mumbai ..Appellant. Versus M/s.G.C. Exports ..Respondent. Mr.Suresh Kumar for the appellant. None for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 6 August, 2010. P.C. : 1. By its impugned decision the Tribunal has restored the matter to the file of the Assessing Officer for passing a fresh order. In view thereof we do not consider it necessary to entertain the Appeal. The Assessing Officer shall on remand decide the proceedings in accordance with law and shall have due regard to the judgment of this Court delivered on 29 June 2010 in the Commissioner of Income Tax Vs. Kalpataru Colours and Chemicals [ITA (L) 2887 of 2009]. The appeal is accordingly disposed of. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)