:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1402 OF 2008 The Commissioner of Income Tax-22. ..Appellant. Vs. Shri. Laxman D.Senghani. ..Respondent. Mr. R.Ashokan for the Appellant. None for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 23rd January, 2009. PC : 1. Considering that the learned Tribunal on the facts of the case thought it fit to remand the matter to give an opportunity to the assessee leaving all questions open, in our opinion, the question of law as framed wound not arise. Consequently appeal dismissed. 2. We make it clear that on notice to be given to the assessee, if the assessee fails to appear, it is open for the Assessing Officer to pass an appropriate order. ( R.S. MOHITE, J.) ( F.I.REBELLO, J.)