1 itxa4226-09 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4226 OF 2009 The Commissioner of Income Tax-7 ..Appellant. V/s. M/s. Siemens Information Systems Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. P.J. Pardiwala, senior Advocate with A.K. Jasani for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 1ST FEBRUARY, 2011 P.C. :- 1. In this case, the Tribunal has restored the matter to the file of the Assessing Officer for passing fresh order in the light of the decision of the Special Bench of the Tribunal in the case of Amway India Enterprises reported in 111 ITD 112. Since the matter is remanded back to the file of the Assessing Officer, we are not inclined to entertain this appeal. 2. However, it is made clear that it will be open for both the parties to cite any other decisions that they deem relevant when the matter is taken up for fresh decision by the assessing officer. 3. The appeal is dismissed accordingly with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)