The Commissioner Of Income Tax v. Ajay Mathur Of Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.797 OF 2008 The Commissioner of Income Tax,Vs.Ajay Mathur of Mumbai ..Appellant..Respondent Mrs.Anuradha Mane for the Appellant.None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &V.C.DAGA, JJ.DATE : 29TH SEPTEMBER, 2008 P.C. .Heard the learned Counsel for the Appellant. In the above, the Appellant is seeking to raise the following substantial question of law: Whether on the facts and in the circumstancesof the case, the Hon’ble Tribunal was rightand justified in law to allow the Appeal ofthe Assessee disregarding the fact that theassessee has failed to discharge his burdenfully in the matter of addition of Rs.1.69crores and Rs.34 lacs? 2.After perusal of the order dated 25thJanuary,2001 passed by the Hon’ble Income TaxAppellate Tribunal, especially the paragraph Nos.26and 27, it is clear that the Tribunal has remanded thematter back to the Assessing Officer to pass a freshAssessment Order on the basis of revised return filed on 31st December,1991 as well as the return filed on 5th December,1992, after affording an opportunity of hearing to the Assessee. In view thereof, we do not find any substantial question of law involved in the above. Hence, the Appeal stands dismissed. (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)