1 itxa1053-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1053 OF 2010 The Commissioner of Income Tax - 10, Mumbai ..Appellant. Versus 3DPLM Software Solutions Limited ..Respondent. Mr.Suresh Kumar for the appellant. Mr.P.J. Pardiwala, Senior Advocate with Mr.Atul K. Jasani for the respondent. CORAM : J.P. Devadhar & A.A. Sayed, JJ. DATE : 12th July, 2011. P.C. : 1. Whether the Income Tax Appellate Tribunal was justified in setting aside the order of the Commissioner of Income Tax passed under Section 263 of the Income Tax Act, 1961 is the question raised in this appeal. 2. Perusal of the order of the Tribunal, particularly para-8 thereof shows that the Income Tax Appellate Tribunal has quashed the order of the Commissioner of Income Tax because the order of Commissioner of Income Tax did not disclose the basis on which he has come to the conclusion that the assessment was erroneous and prejudicial to the interests of the Revenue. Merely directing the Assessing Officer to consider as to whether the conditions of Section 10A have been fulfilled or not cannot be a ground to 2 itxa1053-10 invoke jurisdiction under Section 163 of the Act. Moreover, the Tribunal has recorded a finding of fact that the Assessing Officer has applied his mind and there was no lapse on the part of the Assessing Officer in considering whether the conditions of Section 10A have been fulfilled or not. 3. In these circumstances, no fault can be found with the decision of the Income Tax Appellate Tribunal in quashing the order of the Commissioner of Income Tax passed under Section 263 of the Act. 4. The appeal is accordingly dismissed with no order as to costs. (A.A. Sayed, J.) (J.P. Devadhar, J.)