=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.454 OF 2008 APPEAL NO.454 OF 2008 APPEAL NO.454 OF 2008 The Commissioner of Income Tax-7, Mumbai 400 020 ...Appellant v/s M/s Sadhana Nitrochem Ltd., Worli, Mumbai ...Respondents Mr Suresh Kumar for Appellant. Mr Sanjeev Shah for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 5TH SEPTEMBER 2008 5TH SEPTEMBER 2008 5TH SEPTEMBER 2008 =2= P.C.- 1. It is common ground that so far as substantial question 4(a) is concerned, it is covered by judgment of this Court dated 9th October 2007 in the case of CIT v/s M/s WMI Cranes Ltd., in Income Tax Appeal No.1155 of 2007 to which one of us (J.P. Devadhar J.) is a party. So far as substantial question 4(c) is concerned, it is admittedly covered by the judgment of the Supreme Court in the case of CIT v/s Lakshmi Machine Works, reported in (2007) 290 ITR 667 (SC). So far as substantial questions 4(b), 4(d) and 4(e) are concerned, there is no final decision of the Tribunal as the matter is remanded back to the Tribunal. Hence this appeal cannot be entertained. Appeal is rejected. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)