ITXA.1318.2012.11.doc IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1318 OF 2012 Commissioner of Income Tax 19 } Appellant versus M/s. all India Medical Corporation } Respondent Mr. Abhay Ahuja for Appellant. Mr. Nishit Gandhi i/b. Mr. Sameer Dalal for Respondent. CORAM : S.C.DHARMADHIKARI & A.A.SAYED, JJ. DATED : NOVEMBER 19, 2014 P.C. : Having heard Mr. Ahuja, learned Counsel appearing on behalf of Revenue, we find that what Tribunal has done ultimately is nothing but restoration of issue or question back to Assessing Officer. Hence, we need not entertain this Appeal. In fact direction ultimately issued and which is to be followed by Assessing Officer is in interest of Revenue. We do not see how Assessing Officer by mere observations of Tribunal will decide question or issue remitted back to him in favour of Assessee necessarily. When such directions are issued, questions and matters are restored to file Assessing Officer again, Assessing Officer must deal with and decide it in accordance with law. Any observations of Page 1 of 2 J.V.Salunke,PA ::: Uploaded on - 21/11/2014 ::: Downloaded on - 10/04/2020 14:27:02 ::: ITXA.1318.2012.11.doc Tribunal and in given facts and circumstances are only to guide him and do not necessarily bind him. In these circumstances, apprehension of Mr. Ahuja has no basis. With this clarification, Appeal is dismissed. (A.A.SAYED, J.) (S.C.DHARMADHIKARI, J.) Page 2 of 2 J.V.Salunke,PA ::: Uploaded on - 21/11/2014 ::: Downloaded on - 10/04/2020 14:27:02 ::: Commissioner of Income-tax-19 v. All India Medical Corporation