1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.2816 OF 2010 The Commissioner of Income Tax-17 ..Appellant. Vs. M/s. Aloka Exports ..Respondent. .... Mr. Suresh Kumar for the Appellant. None for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 29 June 2010. P.C. : The Respondent has been served and an affidavit of service is filed. There is no appearance on behalf of the Respondent. The issues raised by the revenue in the appeal under Section 260-A of the Income Tax Act, 1961 are covered in favour of the Revenue by the judgment delivered by this Court in Commissioner of Income Tax v. Kalpataru Colours and Chemicals (ITA(L) 2887 of 2009). In the circumstances, the impugned order of the Tribunal is set aside to the extent of the directions to follow the 2 earlier decision in Topman Exports v. ITO (ITA 5769/Mum/2006 dated 11 August 2009) and the proceedings are remanded back to the Assessing Officer for a fresh decision in the light of the judgment of this Court in Kalpataru Colours and Chemicals (supra). The appeal is accordingly disposed of. There shall be no order as to costs. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)