THE HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.Nos.721 & 722 of 2014 DATED:23.12.2014 Between: Commissioner of Income Tax-III, Hyderabad. Appellant And M/s. Vibha Agrotech Limited, Hyderabad. .Respondent HON BLE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND HON BLE SRI JUSTICE SANJAY KUMAR I.T.T.A.Nos.721 & 722 of 2014 Common Judgment: (per Hon ble Chief Justice Sri Kalyan Jyoti Sengupta) These appeals are dismissed as we are of view that nothing has been decided by learned Tribunal on question raised before us. learned Tribunal has merely remitted matter for fresh decision taking into consideration of law on subject. No order as to costs. K.J. SENGUPTA, CJ SANJAY KUMAR, J 23rd December, 2014 Pnb Commissioner of Income-tax-III, Hyderabad. v. Vibha Agrotech Limited