Commissioner Of Income Tax – 2 } v. A.a.sayed, J.) (S.c.dharmadhikari, J

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1283 OF 2012 Commissioner of Income Tax – 2}AppellantversusM/s. A. L. Movers Pvt. Ltd.}Respondent Mr. Suresh Kumar for the Appellants. Ms. A. Vessanji i/b. Mr. S. J. Mehta for the Respondent. CORAM :-S.C.DHARMADHIKARI &A.A.SAYED, JJ.DATED :-NOVEMBER 19, 2014 P.C. :- Having heard Mr. Suresh Kumar and perusing the order of the Tribunal, particularly observations in paras 10 and 11 of the Tribunal's order, we do not think that the Appeal raises any substantial question of law. When the matter goes back to the Assessing Officer, he has to determine the question or issue before him afresh and in accordance with law. Meaning thereby, the applicable law including the case law. In these circumstances, we do not think that he would be bound by any specific observation made by the Tribunal or any Judgment referred to by the Tribunal. If that Judgment is reversed or set aside, the Assessing Officer is bound to apply the law prevailing. In these circumstances, this Appeal does not require any admission. It is dismissed. (A.A.SAYED, J.) (S.C.DHARMADHIKARI, J.)