1 itxa5618-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.5618 OF 2010 The Commissioner of Income Tax - 4, Mumbai ..Appellant. Versus M/s.Mega Fine Pharma Private Limited ..Respondent. Ms.Anamika Malhotra for the appellant. None for the respondent. CORAM : J.P. Devadhar & Smt.R.S. Dalvi, JJ. DATE : 22nd March, 2011. P.C. : 1. This appeal is filed by the Revenue against the order of the Income Tax Appellate Tribunal dated 7-5-2010 in Income Tax Appeal No. 5673/Mum/2006 relating to assessment year 2003-2004. Perusal of the order of the Tribunal shows that in respect of the question which is subject matter of the present appeal, the issue is restored to the file of the assessing officer with a direction to follow the Special Bench decision in the case of Topman Exports reported in 318 ITR 87 (AT)(SB). 2. The Special Bench decision of the Tribunal in the case of Topman 2 itxa5618-10 Exports has been over-ruled by this Court in the case of Commissioner of Income Tax V/s. Kalpataru Colors and Chemicals reported in 328 ITR 451. 3. In this view of the matter, since the Tribunal has restored the issue 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 Tribunal, shall take into consideration the judgment of this Court in the case of Kalpataru Colors and Chemicals (supra). 4. The appeal is accordingly disposed off with no order as to costs. (Smt.R.S. Dalvi, J.) (J.P. Devadhar, J.)