1 ITA-4911 PGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. Income Tax Appeal No.4911 of 2010 Commissioner of Income Tax-7 ... ... Appellant v/s. M/s.Sajjan India Ltd. ... ... Respondent Ms.Padma Divakar for Appellant. Mr.Sanjiv Shah with Mr.Balasaheb G. Yewale for Respondent. ------ CORAM : J.P. DEVADHAR & SMT.ROSHAN DALVI, JJ. DATED : 15th March 2011 P.C. : 1.This Appeal is filed by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) dated 13th November 2009 in ITA No.2835/MUM/2007 relating to the Assessment Year 2001-02. 2.Counsel on both sides state that since the ITAT has followed the decision of the Special Bench in the case of Topman Exports reported in 318 ITR (AT) 87 which stands overruled by the decision of this Court in the case of CIT vs. Kalpataru Colours & Chemicals reported in (2010) 328 ITR 451 (Bom), the matter be sent back to 2 ITA-4911 the Assessing Officer for fresh consideration. 3.Accordingly, the order of the ITAT dated 13th November 2009 is set aside in so far as it relates to the question raised in this Appeal and the matter is restored to the file of the Assessing Officer to decide the question afresh and in accordance with the judgment of this Court in the case of Kalpataru Colours & Chemicals (supra). 4.All contentions are kept open. 5.The Appeal is disposed of accordingly. (SMT.ROSHAN DALVI, J.) (J.P. DEVADHAR, J.)