IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.108 OF 2000 INCOME TAX APPLICATION NO.108 OF 2000 INCOME TAX APPLICATION NO.108 OF 2000 The Commissioner of Income Tax ..Applicant. V/s. Nissan Transformers Pvt.Ltd. ..Respondent. Mrs.S.V.Bharucha for the applicant. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 14TH FEBRUARY, 2005. DATED : 14TH FEBRUARY, 2005. DATED : 14TH FEBRUARY, 2005. P.C. :- P.C. :- P.C. :- 1. Heard the learned counsel for the applicant. Perused the order of the Income Tax Appellate Tribunal, Mumbai dated 14th July, 1999. The question as to whether the assessee has discharged the onus of establishing the credit worthiness of its creditors and the genuineness of the transactions is merely a finding of fact. Hence there is no substantial question of law involved. The Tribunal is also justified in holding that there is no substantial question of law involved in this case. Hence application stands dismissed. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)