The Commissioner Of Income Tax v. M/S. Mac Laboratories Ltd

srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1771 OF 2009 WITHINCOME TAX APPEAL (L) NO. 965 OF 2009 The Commissioner of Income Tax Vs.M/s. Mac Laboratories Ltd. ..Appellant ..Respondent Ms.Padma Divakar for appellant.None for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. 23[rd] June,2009 DATE : P.C. Heard learned counsel for the Revenue in Notice of Motion. The delay in filing the appeal is of two days. For the reasons stated in the affidavit, delay is condoned. Notice of Motion is made absolute. Office objections are overruled. Registry is directed to register the appeal. During the course of hearing we were taken to the order passed by the Tribunal wherein the Tribunal has categorically recorded a finding that there was no incriminating material before the Assessing Officer for making disallowance and no adhoc disallowance can be made in the eye of law merely on suspicion or surmises. The question arising out of the impugned order revolves around appreciation of evidence and after appreciating the evidence the Tribunal has recorded a clear finding of fact with which no fault can be found. In this view of the matter appeal stands dismissed in limini for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)