* 1 * ITA (L). 2103.2010 13.6.2011 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LODG) NO. 2103 OF 2010 The Commissioner of Income Tax-21, Mumbai ........ Petitioner V/S. Anish B. Kamdar ....... Respondent * * * * Mr. Suresh Kumar, Advocate for the appellant. None for the respondent. CORAM :- J.P. DEVPADHAR, & SMT. R.P. SONDURBALDOTA, JJ. DATED :- 13 June, 2011. P.C. :- 1. This Appeal is filed by the revenue against the order of ITAT dated 30th April, 2010 whereby the Tribunal has remanded the issue to the file of the Assessing Officer to re-work the relief under Section 80HHC in the light of the Special Bench decision of the Tribunal in the case of M/s. Topman Exports V/S. ITO in ITA No. 5769/Mum/2006. Since the Tribunal has remanded the matter back to the file of the Assessing Officer, we are not inclined to entertain this Appeal. However, as the Special Bench decision of * 2 * ITA (L). 2103.2010 13.6.2011 the Tribunal in the case of M/s. Topman Exports (supra) has been overruled by this Court in the case of CIT V/s. Kalpataru Colours and Chemicals Ltd reported in 328 ITR 451 (Bom), we direct the Assessing Officer while reconsidering the relief, to take into consideration, the aforesaid decision of this Court. The Appeal is accordingly disposed off. No order as to costs. [SMT. R.P. SONDURBALDOTA, J] [J.P. DEVADHAR, J]