1 itxa1289-08 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1289 OF 2008 The Commissioner of Income Tax-1, Pune ..Appellant. V/s. M/s. Cummins Deisel Sales & Services (I) Ltd. ..Respondent. Mr. Vimal Gupta for the appellant. Mr. Nishant Thakkar with A.K. Jasani for the respondent. CORAM : J.P. DEVADHAR AND A.A.SAYED, JJ. DATED : 27TH JULY, 2011 P.C. :- 1. This appeal was admitted on 21/1/2009 on the following question of law :- " Whether in view of the facts and in the circumstances of the case and in law, the ITAT was right in law in directing the assessing officer to allow the liability on account of warranty claimed as business expenditure specifically when there was no liability and it is incapable of being quantified with any degree of certainty ? " 2. In the present case, since the ITAT has restored back the 2 itxa1289-08 issue to the file of the assessing officer for fresh determination, in our opinion, it would be just and proper for the assessing officer to pass fresh order on merits. However, the assessing officer, while passing fresh order shall taken into consideration the decision of the Apex Court in the case of Rotork Controls India P. Ltd. V/s. CIT reported in [2009] 314 ITR 612 (SC). The appeal is disposed off accordingly with no order as to costs. (A.A. SAYED, J.) (J.P. DEVADHAR, J.)