SSM 1 136.itxa.5622.10 IN THE HIGH COURT OF JUDICATURE OF BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 5622 OF 2010 The Commissioner of Income Tax-24 .... Appellant VERSUS M/s. Witmans Industries .... Respondent Mr. Suresh Kumar for the Appellant. None of the Respondent. CORAM: J. P. DEVDHAR and MRIDULA BHATKAR J.J. DATED: JANUARY 25, 2011. P.C.: Heard. 2. None for the respondent. 3. Admit on the following question of law:- “Whether in the facts and the circumstances of the case and in law, the Hon'ble ITAT was right in allowing the appeal of the assessee and deleting the disallowance U/s. 80-IB of DEPB SSM 2 136.itxa.5622.10 Sale? 4. The learned Counsel for the revenue states that the question raised in this appeal is covered by the decision in favour of the revenue in the case of Liberty India V/s Commissioner of Income Tax reported in 317 SC 218. 5. In this view of the matter, the order of the Tribunal is quashed and set aside and the matter is restored to the file of the ITAT for deciding the question afresh in the light of the order passed in Liberty India (Supra). 6. As none appears for the respondent, the matter is remanded back. (MRIDULA BHATKAR, J) (J. P. DEVDHAR, J)