1 itxa6939-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6939 OF 2010 The Commissioner of Income Tax – 14, Mumbai ..Appellant. Versus M/s.Kamala Overseas ..Respondent. Mr.Suresh Kumar for the appellant. None for the respondent. CORAM : J.P. Devadhar & Smt.R.P. Sondurbaldota, JJ. DATE : 1st July, 2011. P.C. : 1. In this case, the Income Tax Appellate Tribunal has restored the issue to the file of the assessing officer for a fresh decision in the light of the Special Bench decision in the case of Topman Exports V/s. ITR [(2009) 318 ITR (AT) 87 (Mumbai) (SB)]. Since the Tribunal has restored the issue to the file of the assessing officer, we are not inclined to entertain this appeal. However, the decision of the Special Bench decision of the Tribunal in the case of Topman Exports has been reversed by this Court in the case of Commissioner of Income Tax V/s. Kalpataru Colors and Chemicals reported in 328 ITR 451. 2 itxa6939-10 2. In this view of the matter, the assessing officer is directed to take into consideration the judgment of this Court in the case of Kalpataru Colors and Chemicals (supra) and pass a fresh order in accordance with law. 3. The appeal is accordingly disposed off with no order as to costs. (Smt.R.P. Sondurbaldota, J.) (J.P. Devadhar, J.)