T IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 3776 OF 2010 The Commissioner of Income Tax-3 ..Appellant. Vs. M/s.Wonderland Estates & Developers Pvt Ltd .. Respondent. Ms.Anamika Malhotra, for the Appellant. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 07th July,2011. P.C. This Appeal is filed by the revenue against the order of the ITAT restoring the issue of penalty levied under section 271(1)(c) of the Income Tax Act for fresh consideration by the Assessing Officer. Since the issue is restored to the file of the Assessing Officer for passing fresh order, we do not consider it fit to entertain this appeal. The appeal is dismissed. ( A.A. SAYED, J. ) (J.P. DEVADHAR, J.)