The Commissioner Of Income Tax 14,Mumbai v. Ashwin Ramesh Mansharamani

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1122 OF 2004 The Commissioner of Income tax 14,Mumbai ... Appellant Vs Ashwin Ramesh Mansharamani C/o. D.M. Haris & Co... Respondent Mr. A.S. Rao i/by M/s. Pankaj Kapoor for the appellant. Mr. R.S. Rattesar i/by M/s. D.M. Harish & Co. for the respondent. CORAM: SWATANTER KUMAR, C.J.,& A.P. DESHPANDE, J. DATE : 7TH JULY, 2008 P.C.: We have heard the learned counsel appearing for theparties. The present appeal is directed against the judgment andorder of the Income Tax Appellate Tribunal, Mumbai dated 26[th]March, 2004 vide which the Assessing Officer was directed toexamine the case in the light of the judgments referred, whether theAssesses would be entitled to claim exemption under section 54F ofthe Act and the matter has been left open on facts and law both. 2.In this view of the matter, we see no reason to interfere andthe appeal is dismissed without prejudice to the rights and contentions of the parties. CHIEF JUSTICE A.P. DESHPANDE, J.