1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1272 OF 2008 AND INCOME TAX APPEAL (L) NO.1273 OF 2008 AND INCOME TAX APPEAL (L) NO.1275 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Shri Bhupendra C. Dalal ..Respondent. Mr.P.S.Sahadevan for appellant in all the appeals. Mr.Sameer Dalal for respondent in all the appeals. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 30TH JUNE, 2009. P.C. :- Heard learned counsel for the revenue. Since the appeals are preferred against the order of the Tribunal where by the Tribunal has simply remanded the appeals to decide the issue on merits after giving reasonable opportunity to the asseee, no substantial question of law arise in these appeals. All the above appeals are, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)