-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1140 OF 2004 The Commissioner of Income Tax-3, Mumbai ).. Appellant Versus M/s Parrys Bearings Ltd. ).. Respondent Mr Vimal Gupta i/b Mr Pankaj Kapoor for the Appellant. CORAM: SWATANTER KUMAR, C. J. & A. P. DESHPANDE, J. DATE: 23RD JULY 2008. P.C. We have heard the learned Counsel for the Appellant. The present Appeal is for the assessment year 1994-95. In terms of the order impugned, the Tribunal has directed that the Assessing Officer should decide for the year 1995-96 relating to the nature of the asset. 2. No question of law, much less a substantial question of law, arises in the present Appeal. Dismissed. No order as to costs. CHIEF JUSTICE A. P. DESHPANDE, J.