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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1473 OF 2006 INCOME TAX APPEAL (L) NO.1473 OF 2006 INCOME TAX APPEAL (L) NO.1473 OF 2006 The CIT- VI, Mumbai .. Appellant Vs. M/s.Greaves Ltd. .. Respondent Mr.A.D.Kango with Mr.P.S.Sahadevan for the Appellant. Mr.S.J.Mehta for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 8th April, 2008 DATE : 8th April, 2008 DATE : 8th April, 2008 P.C. P.C. P.C. 1. By consent, the Appeal is taken up for hearing. Heard the learned Counsel for the parties. The following question is sought to be raised by this Appeal:- "Whether in the face of an expressed provision of law providing for non-payment of interest for delays attributable to the assessee, the same can be granted by overlooking the same by relying on the equity based on reasonableness, not provided for in the statute." 2. The above question raised in this Appeal does not involve the question of law but involves only the question of fact. No question of law is involved in this Appeal. Hence, Appeal stands dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)