: 1 : IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.1505 OF 2007 TAX APPEAL NO.1505 OF 2007 TAX APPEAL NO.1505 OF 2007 The Commissioner of Income Tax-5, . Mumbai ...Appellant V/s. Unichem Laboratories Ltd., Mumbai ...Respondent Mr.R. Asokan, Advocate, for the Appellant. None for the Respondent. CORAM CORAM CORAM : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & : DR. S. RADHAKRISHNAN & A.V. A.V. A.V. NIRGUDE, JJ. NIRGUDE, JJ. NIRGUDE, JJ. DATE DATE DATE : 15TH JULY, 2008. : 15TH JULY, 2008. : 15TH JULY, 2008. P.C. P.C. P.C. : : : . Heard the learned Counsel for the Appellant. None appears for the Respondent, though served. 2. We have perused the impugned order of the ITAT dated 10th July, 2007. By the aforesaid order, the ITAT has merely remanded back the matter after providing a reasonable opportunity of hearing to the assessee and also that the assessee has been granted permission to raise all the contentions and lead evidence in support of his case and the assessing officer is directed to consider the submissions of the assessee afresh and deal with all the issues. : 2 : 3. In view thereof, we do not find any substantial question of law involved in the above Appeal. The Appeal is devoid of merits and the same stands disposed of. [A.V. [A.V. [A.V. NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.] NIRGUDE, J.] [DR. S. RADHAKRISHNAN, J.]