2011 (8) TMI 1246

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..... appeal. 2. Although four questions are raised by the appellant assessee in this appeal, counsel for the appellant states that the first three questions are covered against the assessee by the decision of this Court in the case of Commissioner of Income Tax V/s. Kalpataru Colours Chemicals reported in (2010) 328 ITR 451 (Bom). Accordingly, first three questions cannot be entertained. 3. .....

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..... imited (supra) would apply is the question. 5. Since this aspect of the matter is not considered by the Income Tax Appellate Tribunal, by consent, the order of the Income Tax Appellate Tribunal is set aside on the fourth question and the said issue is restored to the file of the assessing officer for fresh consideration and in accordance with law. While passing fresh order, the assessing office .....

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