IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1703 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.SBM Chemicals & Investments Pvt.Ltd. ... Respondent. Suresh Kumar for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 1st October 2009. P.C. : Heard learned counsel for the appellant. Perused impugned order. 2. By the impugned order, matter is remitted back to the assessing officer for consideration afresh on merits without laying down any guidelines. In this view of the matter, no substantial question of law is involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)