1 itxal2301.10.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION. INCOME TAX APPEAL (L) NO. 2301 OF 2010 The Commissioner of Income Tax-14, 6th Floor, Earnest House, Nariman Point, Mumbai- 400021 ...Appellant. Vs. M/s Dicitex Embriodery Exports, Shop No.2, Kakad A.C. Market, 306, Kalbadevi Road, Mumbai- 400 002 ..Respondents. Mr. D.M. Kamwal for the Appellant. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 4TH JULY, 2011. P.C. 1. This appeal is filed by the Revenue against the order of ITAT dated 4th June, 2010 wherein ITAT has restored the issue in question to the file of the Assessing Officer for fresh consideration in the light of the Special Bench decision in the case of Topman Exports Vs. ITR {2009) 318 ITR (AT) 87 (Mumbai) (S.B.)}. Since the Tribunal has restored the matter to the file of Assessing Officer for de novo consideration, We are not inclined to entertain this appeal. However, since the order of the Special Bench in the case of Topman Exports (Supra) has not been approved by this Court in the case of CIT Vs. Kalpataru Colours and Chemicals, reported in 328 ITR 451, we direct the Assessing officer to take into consideration the decision of this Court while passing the fresh order as per the direction of 2 itxal2301.10.sxw ITAT. Appeal is disposed of accordingly. No order as to costs. ( A.A. SAYED, J. ) ( J.P. DEVADHAR , J.)