1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 769 OF 2009 AND INCOME TAX APPEAL (L) NO.770 OF 2009 AND INCOME TAX APPEAL (L) NO.771 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Shri Harshad N. Shah ..Respondent. Mr. Suresh Kumar for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20TH JULY, 2009. P.C. :- Heard learned counsel for the revenue in all the three appeals. The Tribunal has remanded the matter for reconsideration by the assessing officer in the light of the judgment of this Court in the case or Ormaroo (I) Pvt. Ltd. reported in 176 ITR 470 (Bom). In this view of the matter, no substantial question of law arise in the above appeals. All the appeals are dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)