=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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.476 OF 2008 APPEAL NO.476 OF 2008 APPEAL NO.476 OF 2008 The Commissioner of Income Tax-9, Aayakar Bhavan, Mumbai 400 020 ...Appellant v/s M/s Bhuwania Steel and Metal Pvt.Ltd., Mumbai 400 002 ...Respondents Mr Suresh Kumar for Appellant. Mr A.K. Jasani for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 5TH SEPTEMBER 2008 5TH SEPTEMBER 2008 5TH SEPTEMBER 2008 =2= P.C.- 1. The Tribunal, by the impugned order, has remanded the proceedings back to the Assessment Officer. The Tribunal has stated that they have not expressed any opinion on merit and therefore, now all the contentions will be available to both the sides. In our opinion, no question of law arises in this appeal. Appeal is rejected. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)