IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1201 OF 2008 INCOME TAX APPEAL NO.1201 OF 2008 INCOME TAX APPEAL NO.1201 OF 2008 The CIT-12 .. Appellant Vs. M/s.S.K.Corporation (India) .. Respondent Mr.R.A.Vaishampayan for the Appellant. Mr.K.Shivram with Mr.A.R.Singh and Mr.Paras Savla for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & V.C.DAGA, JJ. V.C.DAGA, JJ. V.C.DAGA, JJ. DATE : 14th October, 2008 DATE : 14th October, 2008 DATE : 14th October, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. Perused an order of the ITAT dated 11.2.2008. In the said order in paragraph No.4 the Tribunal has observed as under:- "The very same view has been taken by the ITAT Mumbai Bench "K" in the case of M/s.Vijay Silk House (Delhi) Ltd. V/s.DCIT in ITA No.6147/Mum/2006, dated 31st December, 2007." 2. Mr.Vaishampayan, the learned Cousnel for the Appellant has candidly said that he has not read the order dated 31st December, 2007 passed in ITA No.6147/Mum/2006. Needless to say that the said order has not been annexed to the present Appeal. In any event, by the order dated 11.2.2008, the ITAT has merely remanded back the matter to the Assessing Authority, relying upon its earlier order, to consider only the profit element of DEPB for the purpose of sec.28(iiid). Under these circumstances, we do not find any substantial question of law involved in this Appeal. Appeal stands dismissed. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.)