1 14.ITXAL.1313-11 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL [L] NO.1313 OF 2011 The Commissioner of Income Tax-4. ..Appellant. Vs. M/s. Wallfort Financial Services Ltd., ..Respondent. .... Mr. D.A. Athavale, for the Appellant. Mr. Atul K. Jasani, for the Respondent. .... CORAM : J. P. DEVADHAR & A.R. JOSHI, JJ. DATED : 07 th DECEMBER, 2011. P.C. 1. Admittedly the ITAT following the decision of this Court in the case of Godrej & Boyce Manufacturing Company Ltd., vs. DCIT reported in 328 ITR 81 has restored the issue to the file of the Assessing Officer for fresh consideration in accordance with the aforesaid decision. 2. Present Appeal is filed by the Revenue on the ground that the decision of this Court in the case of Godrej & Boyce Manufacturing 2 14.ITXAL.1313-11 Company Ltd.(supra) has not been accepted by the Revenue and the SLP filed against the said decision is pending before the Apex Court. 3. In our opinion, the fact that the SLP filed by the Revenue against the decision of this Court is pending before the Apex Court cannot be a ground for the ITAT not to follow the said decision. 4. Accordingly, we see no reason to entertain this Appeal. Hence, the Appeal is dismissed. (A. R. JOSHI, J.) (J. P. DEVADHAR,J.)