ORDER 1. Leave granted. We have heard learned Counsel for the parties. In view of the order passed by this Court in Morinda Co-operative Sugar Mills Ltd. v. CIT [2012] 13 SCC 772 : [2013] 354 ITR 230 (SC), the matter is remanded to the file of the Commissioner of Income-tax (Appeals). 2. We make it clear that we have not expressed any opinion on the merits of the case and we also make it clear that the Assessee is entitled to raise the contention before the Commissioner that in so far as the second issue is concerned, it is covered in his favour by the decision of this Court in CIT v. Ponni Sugars and Chemicals Ltd. [2008] 306 ITR 392 (SC). The appeal is disposed of.