K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.526 OF 2005 The CIT Mumbai City-9 ..Appellant Versus M/s.Garden Plast Pvt.Ltd., ..Respondent ---- Mr.P.S.Sahadevan for the appellant. Mr.Amit Yadkikar i/by Desai & Diwanji for respondent ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 12.03.2008. PC 1. The Commissioner (Appeals) held that provisions of section 271 (1)(c) are not attracted as it was clear that there was no concealment of income detected or the appellant had failed to file inaccurate particulars of income. 2. In appeal against the order preferred by revenue the learned Tribunal confirmed the finding recorded by the Commissioner (Appeals). Considering the two concurrent findings recorded, the questions of law as framed would not arise and consequently appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)