1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3467 OF 2008 AND INCOME TAX APPEAL (L) NO.3469 OF 2008 The Commissioner of Income Tax – 8(3), Mumbai ..Appellant. Versus M/s.Shah Construction Co. Limited, Mumbai ..Respondents. Ms.Suchitra Kamble for the appellant. Mr.M. Subramaniam i/by Mr.V.S. Hadade for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 8TH JULY, 2009 P.C. : 1. Heard learned counsel for the revenue and the learned counsel appearing for the respondent-assessee. 2. Both parties agree that the impugned order be set aside and the matter be remanded back to the Tribunal with a direction to consider the Judgment of the Apex Court in the case of CIT V/s. Gold Coin Health Food Private Limited reported in 304 ITR 308 (S.C.). Accordingly, the Tribunal is directed to rehear the appeal and decide the same in the light of the Apex Court judgment. 3. Both the appeals are thus disposed of with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)