1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL (LODG.) NO.436 OF 2010 The Commissioner of Income Tax-14, Mumbai ..Appellant. Vs. M/s.Super Trading Co. ..Respondent. .... Mr. A.S.Shivsharan for the Appellant. None for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 29 June 2010. P.C. : By its impugned order the Tribunal has remanded the proceedings back to the Assessing Officer to recompute the deduction under Section 80HHC of the Income Tax Act, 1961. In view of the fact that the Tribunal has only passed an order of remand, we do not consider it necessary to entertain this appeal, save and except to clarify that upon remand, the Assessing Officer shall dispose of the proceedings in accordance with law including in the light of the judgment delivered today by this Court in Commissioner of Income 2 Tax v. Kalpataru Colours and Chemicals (ITA(L) 2887 of 2009), The appeal shall accordingly stand disposed of. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)