1 7 itxal 1043.11.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION K INCOME TAX APPEAL (L) NO.1043 OF 2011 The Commissioner of Income Tax, City 10 .. Appellant Vs. M/s. Niskalp Energy Ltd. .. Respondent. Mr. Suresh Kumar for the Appellant. Mr. Ajit Shah with Mr. Shrihari Iyer for the Respondent. CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 21ST SEPTEMBER, 2011. P.C. In the present case, the Income Tax Appellate Tribunal has restored the issue of disallowance under section 40A of the Income Tax Act, 1961, in the light of the judgment of this court in the case of Godrej & Boyce Manufacturing Company Ltd. vs. DCIT reported in 328 ITR 81. Since the ITAT has restored the issue to the file of the Assessing Officer for decision in accordance with the law laid by this court. We see no reason to entertain this Appeal. Hence, the present Appeal is dismissed with no order as to costs. (J.P. DEVADHAR, J.) (K.K. TATED, J.)