IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1122 OF 2004 The Commissioner of Income tax 14, Mumbai ... Appellant Vs Ashwin Ramesh Mansharamani C/o. D.M. Haris & Co. .. Respondent Mr. A.S. Rao i/by M/s. Pankaj Kapoor for the appellant. Mr. R.S. Rattesar i/by M/s. D.M. Harish & Co. for the respondent. CORAM: SWATANTER KUMAR, C.J., & A.P. DESHPANDE , J. DATE : 7TH JULY , 2008 P.C.: We have heard the learned counsel appearing for the parties. The present appeal is directed against the judgment and order of the Income Tax Appellate Tribunal, Mumbai dated 26th March, 2004 vide which the Assessing Officer was directed to examine the case in the light of the judgments referred, whether the Assesses would be entitled to claim exemption under section 54F of the Act and the matter has been left open on facts and law both. 2. In this view of the matter, we see no reason to interfere and the appeal is dismissed without prejudice to the rights and contentions of the parties. CHIEF JUSTICE A.P. DESHPANDE, J.