1 ITA-Lg-1695 PGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. Income Tax Appeal (Lodging) No.1695 of 2010 The Commissioner of Income Tax-16 .. Appellant v/s. M/s.S.K. Age Exports .. Respondent Ms.Padma Divakar for Appellant. ----- CORAM : J.P. DEVADHAR & SMT.ROSHAN DALVI, JJ. DATED : 21st March 2011 P.C. : 1. This Appeal is filed by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) dated 19th March 2010 in ITA No.6759/Mum/2008 relating to the Assessment Year 2002-03. 2. Perusal of the aforesaid order of the ITAT shows that the Tribunal has remanded the question, which is the subject-matter of the present Appeal, to the file of the Assessing Officer to decide the said question in the light of the Special Bench decision of the Tribunal in the case of Topman Exports vs. ITO reported in 318 ITR page 87 (AT). The decision of the Special Bench in the case of Topman 2 ITA-Lg-1695 Exports (supra) has been overruled by this Court in the case of CIT vs. Kalpataru Colours & Chemicals reported in 328 ITR 451. 3. Since the Tribunal has restored the matter to the file of the Assessing Officer, we are not inclined to entertain this Appeal. However, the Assessing Officer while giving effect to the order of the ITAT shall take into consideration the decision of this Court in the case of Kalpataru Colours & Chemicals (supra). 4. The Appeal is disposed of in the above terms. No costs. (ROSHAN DALVI, J.) (J.P. DEVADHAR,J.)