:1: bgp bgp bgp 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.1052 OF 2008 TAX APPEAL NO.1052 OF 2008 TAX APPEAL NO.1052 OF 2008 M/s.Offshore Industrial Construction ..Appellant Pvt.Ltd. Vs. The Commissioner of Income Tax ..Respondent Ms.Madhavi Tavanandi for the Appellant. Mr.J.S.Saluja for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, S.J.KATHAWALLA, S.J.KATHAWALLA, JJ. JJ. JJ. DATE DATE DATE : 23RD SEPTEMBER, 2008 : 23RD SEPTEMBER, 2008 : 23RD SEPTEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the parties. We have perused the order dated 13th June,2007 passed by the Income Tax Appellate Tribunal, wherein in paragraph No.17, the Tribunal has found that the explanation offered by the Assessee requires verification by the Assessing Officer. In view thereof, the Tribunal deemed it fit and proper to restore the matter back to the file of the Assessing Officer for fresh adjudication after giving full opportunity of being heard to the Assessee. The above findings are clearly of findings of facts and there is no substantial question of law involved in the above Appeal. Hence, the Appeal stands dismissed. (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) :2: