1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.166 OF 2008 The Commissioner of income Tax-20. ...Appellant vs. Sh.Jaydeep D. Palani. ...Respondent. --- Mr.R.Ashokan, for Appellant. Mr.K.Gopal with Jitendra Singh, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 25th July, 2008. P.C.:- 1. Heard the learned Counsel appearing for both the sides. Perusal of the order shows that the principal finding recorded by the tribunal is that the Assessing officer has proceeded on the presumption that the assessee is following mercantile system of accounting, whereas the tribunal as a fact has found that the Assessee was not following that system of accounting. The whole finding of the tribunal is based on these observations and that 2 finding is not challenged. No question of law really arises from the order. The appeal is therefore, rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) ---