The Commissioner Of Income Tax v. Sayed Hatim Roustam

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.1207 OF 2008 The Commissioner of Income Tax,Vs.Sayed Hatim Roustam ..Appellant ..Respondent Mr.A.S.Shivsharan for the Appellant.None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN &V.C.DAGA, JJ.DATE : 12TH NOVEMBER, 2008 P.C. .Heard the learned Counsel for the Appellant. The Appellant is seeking to raise the following substantial questions of law in the above. a. Whether in the facts and circumstances ofthe case and in law, the Tribunal is right inremanding the matter for consideration afreshin view of the amended provisions of Section80HHC, when the CIT(A) has given a categoricalfinding that in view of the amended provisionof Section 80 HHC, the Respondent is noteligible for deduction ?b. Whether in the facts and circumstances ofthe case and in law, the Tribunal is right insetting aside the order of the CIT(A) withoutgiving any reasons ? 2.We have perused the order dated 23rd August,2007 passed by the Income Tax Appellate Tribunal,specially the reasons stated in paragraph Nos.6 and 7.It is explicitly clear that the Tribunal had merelyremanded back the matter to the file of the AssessingOfficer to examine the issue afresh, which was notconsidered by the Assessing Officer. There is no substantial question of law involved in the above. Hence, the Appeal stands dismissed.