JUDGMENT Order Leave granted. We have heard learned counsel for parties. In view of order passed by this court in Morinda Co-operative Sugar Mills Ltd. v. CIT [2012] 13 SCC 772; [2013] 354 ITR 230 (SC), matter is remanded to file of Commissioner of Income-tax (Appeals). We make it clear that we have not expressed any opinion on merits of case and we also make it clear that assessee is entitled to raise contention before Commissioner that in so far as second issue is concerned, it is covered in his favour by decision of this court in CIT v. Ponni Sugars and Chemicals Ltd. [2008] 306 ITR 392 (SC). appeal is disposed of. *** Deputy Commissioner of Income-tax v. Budhewal Co-operative Sugar Mills Ltd