IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1140 OF 2004 Commissioner of Income Tax-3, Mumbai ).. Appellant Versus M/s Parrys Bearings Ltd. ).. Respondent Mr Vimal Gupta i/b Mr Pankaj Kapoor for Appellant. CORAM: SWATANTER KUMAR, C. J. & A. P. DESHPANDE, J. DATE: 23RD JULY 2008. P.C. We have heard learned Counsel for Appellant. present Appeal is for assessment year 1994-95. In terms of order impugned, Tribunal has directed that Assessing Officer should decide for year 1995-96 relating to nature of asset. 2. No question of law, much less substantial question of law, arises in present Appeal. Dismissed. No order as to costs. CHIEF JUSTICE A. P. DESHPANDE, J. Commissioner of Income-tax-3, Mumbai v. Parrys Bearings Ltd