-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 21 OF 2006 M/s Mansukhani Builders ).. Appellant Versus The Joint Commissioner of Income Tax, SR-10 ).. Respondent Mr A K Jasani for the Appellant. CORAM: SWATANTER KUMAR, C. J.& A. P. DESHPANDE, J. DATED: 17TH SEPTEMBER 2008. P.C. We have heard the learned Counsel appearing for the Appellant. The legality and validity of the order of the Tribunal dated 3rd June 2005 is questioned in the present Appeal. The argument raised on behalf of the Appellant is that in accordance with law, the assessee was not required to prove the source and he has discharged his onus by demonstrating that the money actually had come from the source declared. Firstly, there is no question of law in this case. Secondly, the Tribunal has come to a finding of fact that the transactions were not genuine and even the person from whom money was borrowed like Mr -2- Ahuja categorically stated that this was a benami transaction though related to a different assessment year. Be that as it may, even similar are the findings recorded by the Assessing Officer as well as the Income Tax Appellate Tribunal. The mere fact that the Appellate Authority has taken a different view would be no reason for this Court to interfere on finding of fact. No question of law arises. Appeal dismissed. CHIEF JUSTICE A. P. DESHPANDE, J.