The Commissioner Of Income Tax-20,Mumbai v. M/S. Choudhary Garments

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1121 OF 2004 The Commissioner of Income Tax-20,Mumbai. Vs M/s. Choudhary Garments ... Appellant .. Respondent Mr. A.S. Rao for the appellant. Mr. A.K. Jasani for the respondent. CORAM: SWATANTER KUMAR, C.J.,& A.P. DESHPANDE, J. DATE : 7TH JULY, 2008 P.C.: Having heard the learned counsel appearing for the partiesand perusing the question of law suggested in the present appeal atpage 7 of the paperbook, while preferring an appeal against the orderof the Income Tax Appellate Tribunal dated 13[th] May, 2004, we maynotice that the Tribunal has restored the matter to the file of theAssessing Officer to examine the aspect of issue and pass necessaryorders in accordance with law. Thus, the Tribunal has not answered any question of law but both on facts and law, the matter has beenreferred to the Assessing Officer for determination in accordance withlaw. In these circumstances, we see no reason to entertain thisappeal at this stage without prejudice to the rights and contentions ofthe parties, Appeal is dismissed with no order as to costs. CHIEF JUSTICE A.P. DESHPANDE, J.