1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.411 OF 2010 The Commissioner of Income Tax – 3, Mumbai ..Appellant. Versus M/s.Patodia Syntex Limited, Mumbai ..Respondent. Mr.Vimal Gupta with Mr.P.S. Sahadevan for the appellant. Mr.Pankaj Toprani for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 1 July, 2010. P.C. : 1. By its impugned order the Tribunal has restored the matter to the Assessing Officer for a fresh decision in the light of the judgment in the case of Topman Export V. ITO (ITA 5769/Mum/2006 dated 11 August 2009). By the judgment delivered on 29 June 2010 in the Commissioner of Income Tax Vs. Kalpataru Colours and Chemicals [ITA (L) No.2887 of 2009], the view of the Tribunal in the case of Topman has been disapproved. In the circumstances, this appeal is disposed of, on the request of Counsel for the Revenue and the assessee, by directing the Assessing Officer to dispose of the proceedings in accordance with law and, while passing fresh orders to 2 have due regard to the judgment of this Court in the case of Kalpataru Colours and Chemicals (supra) 2. The appeal is accordingly disposed of. There shall be no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)