1 6.ITXAL.1272-11 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL [L] NO.1272 OF 2011 The Commissioner of Income Tax-6 ..Appellant. Vs. M/s. Morarjee Textiles Limited. ..Respondent. .... Mr. D.K. Kamwal, for the Appellant. Mr. A.K. Jasani, for the Respondent. .... CORAM : J. P. DEVADHAR & A.R. JOSHI, JJ. DATED : 30 th NOVEMBER, 2011. P.C. 1. Whether the ITAT was justified in restoring the issue of disallowance under Section 14A of the Income Tax Act with a direction to work out the deduction in the light of the judgment of this Court in the case of M/s. Godrej & Boyce Manufacturing Ltd., Vs. DCIT reported in 3208 ITR 81(Bom) is the question raised in this Appeal. 2. The grievance of the Revenue is that though the issue stands covered by the judgment of this Court in the case of M/s. Godrej & 2 6.ITXAL.1272-11 Boyce Manufacturing Ltd. (supra), in view of the fact that the Revenue has filed SLP against the said decision, the ITAT ought not to have restored the matter with a direction to follow the aforesaid decision and pass appropriate orders. 3. In our opinion mere fact that the Revenue has filed SLP against the decision of this Court in the case of M/s. Godrej & Boyse Manufacturing Ltd. (supra) is no ground for not following the said decision. 4. In this view of the matter, we see no reason to entertain this Appeal. Accordingly, the Appeal is dismissed. (A. R. JOSHI, J.) (J. P. DEVADHAR,J.)