1 itxal283.11.sxw IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 283 OF 2011 WITH INCOME TAX APPEAL (L) NO. 284 OF 2011 WITH INCOME TAX APPEAL (L) NO. 285 OF 2011 Commissioner of Income Tax,Central-III ..Appellant. Vs. Shri Manoj V. Wadhwa ..Respondent Mr. Vimal Gupta h/f Padma Divakar for the Appellant. Mr. Nitesh Joshi with Atul Jasani for the Respondent. ALONGWITH INCOME TAXD APPEAL NO. 1488 OF 2011 WITH INCOME TAX APPEAL NO. 1497 OF 2011 WITH INCOME TAX APPEAL (L) NO. 129 OF 2011 Shri Manoj V. Wadhwa .. Appellant Vs. Dy. Commissioner of Income Tax Cir.-37, Mumbai and another ..Respondents. Mr. Nitesh Joshi with Mr. Atul K. Jasani for the Appellant. Mr. Vimal. Gupta for the Respondents. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 15TH JULY, 2011. 2 itxal283.11.sxw P.C. 1. Income Tax Appeal Nos. 1497 of 2011, 1488 of 2011 and Income Tax Appeal (L) No. 129 of 2011 are not on board. Taken on board by consent of the parties. 2. In all these matters, ITAT has set aside the order of CIT(A) and restored the matters to the file of Assessing Officer for fresh consideration in the light of the judgment of this Court in the case of M/s Godrej & Boyce Manufacturing Co. Ltd. Vs. DCI, reported in 328 ITR 81. Since the Tribunal has restored the matters to the file of Assessing Officer, we are not inclined to entertain these appeals. 3. However, all the contentions of both the parties are kept open. ( A.A. SAYED, J. ) ( J.P. DEVADHAR , J.)