(A.K. Sikri and Arun Mishra, JJ.) Commissioner, Belgaum Urban Development Authority _____ Appellant v. Commissioner of Income Tax & Anr. ________________ Respondent(s) Civil Appeal No. 5062 of 2011, decided on February 12, 2016 With Civil Appeal No. 5063/2011, Civil Appeal No. 5064/2011, Civil Appeal No. 5065/2011, Civil Appeal No. 5066/2011 The Order of the court was delivered by Order 1. While issuing notice in these appeals, the following order was passed on 22.02.2010: – “Issue notice as to why the matters should not be remitted. In the impugned order, no reasons have been given by the High Court. Hence, matters need to be sent back. This is prima facie opinion.” 2. In view of the said position reflected in the aforesaid order, learned counsel for the respondent was confronted therewith. He submitted that he has no objection if the matters are remitted to the High Court for fresh consideration. 3. The impugned orders passed by the High Court are, accordingly, set aside and all these cases are remitted back to the High Court for deciding the issue afresh by giving detailed reasons after hearing the counsel for the parties. 4. The appeals are disposed of accordingly. ———

