IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.(S). 1924 OF 2015 (Arising out of SLP(C)No.20379 of 2013) M/S ROOPKALA EXPORTS CORP.(INDIA) Appellant(s) VERSUS ASST.COMMR.OF I.T MUMBAI Respondent(s) ORDER Leave granted. Learned counsel for parties agree that in terms of judgment passed by this Court on 8th February, 2012 in Topman Exports v. Commissioner of Income-Tax, Mumbai-(2012) 3 SCC 593, order passed by High Court may have to be set aside and matter remitted back to assessing officer for fresh disposal in accordance with law. In that view, we allow this appeal, set aside order passed by High Court and dispose of this appeal in terms of judgment referred to above. No costs. .....J (T.S. THAKUR) ......J (ADARSH KUMAR GOEL) NEW DELHI Signature Not Verified DATED 16th February, 2015. Digitally signed by Mahabir Singh Date: 2015.02.19 16:32:12 IST Reason: ITEM NO.36 COURT NO.2 SECTION IIIA SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 20379/2012 (Arising out of impugned final judgment and order dated 04/07/2011 in ITA No. 517/2011 passed by High Court Of Bombay) M/S ROOPKALA EXPORTS CORP.(INDIA) Petitioner(s) VERSUS ASST.COMMR.OF I.T MUMBAI Respondent(s) (with office report) Date : 16/02/2015 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE T.S. THAKUR HON'BLE MR. JUSTICE ADARSH KUMAR GOEL For Petitioner(s) Ms. S. Yamunah Nachiar,Adv. Mr. S. Ravi Shankar,Adv. For Respondent(s) Ms. Pinky Anand,ASG Ms. Rashmi Malhotra,Adv. Ms. Rekha Pandey,Adv. Mrs. Anil Katiyar,Adv. UPON hearing counsel Court made following ORDER Leave granted. Learned counsel for parties agree that in terms of judgment passed by this Court on 8th February, 2012 in Topman Exports v. Commissioner of Income-Tax, Mumbai-(2012) 3 SCC 593, order passed by High Court may have to be set aside and matter remitted back to assessing officer for fresh disposal in accordance with law. In that view, we allow this appeal, set aside order passed by High Court and dispose of this appeal in terms of judgment referred to above. No costs. (MAHABIR SINGH) (VEENA KHERA) COURT MASTER COURT MASTER (Signed order is placed on file) M/s. Roopkala Exports Corp. (India) v. Asst. Commr. of I.T., Mumbai