The Commissioner Of Income Tax-10 … v. M/S. Jai Jinendra Cold Storage Pvt. Ltd. …

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1448 OF 2012 WITHINCOME TAX APPEAL NO.526 OF 2013 The Commissioner of Income Tax-10 … AppellantVs.M/s. Jai Jinendra Cold Storage Pvt. Ltd. … Respondent..... Mr. Arvind Pinto, for the Appellant. …. CORAM : S.C. DHARMADHIKARI AND S.C. GUPTE, JJ. PC : DATE : 03 DECEMBER 2014 .On grounds 6 and 7 in the order of the Tribunal, which has been passed on 8 February 2012 in two Income Tax Appeals Nos. 2584 and 2585/Mum/2011 for Assessment Years 2007-2008 and 2008-2009 all that the Tribunal has done is to remit the grounds and issues back to the Assessing Officer for consideration and on merits so also in accordance with law. We have not found any substantial question of law arising from such a direction and order of the Tribunal. If the Tribunal invites the attention of the Assessing Officer to a certain position in law and the legal principle so emerging from a decision of the Hon'ble Supreme Court, then we do not see how the Tribunal's order would contain any specific direction and particularly to decide the matter either in favour of the assessee or against him. When the question is kept open, we do not see how from such an order and direction any substantial Pg 1 of 2 question of law would arise for determination and consideration of this Court in the instant Appeals. The appeals are frivolous. There is no merit in the Appeals. The Appeals are dismissed. (S.C.GUPTE, J.) (S.C. DHARMADHIKARI, J.) Pg 2 of 2