:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.1262 OF 2007 TAX APPEAL NO.1262 OF 2007 TAX APPEAL NO.1262 OF 2007 Manish Lubricant ..Appellant Vs. The Asstt.Commissioner of Income Tax ..Respondent Mr.Sameer G.Dalal for the Appellant. Mr.R.Asokan for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, S.J.KATHAWALLA, S.J.KATHAWALLA, JJ. JJ. JJ. DATE DATE DATE : 5TH AUGUST, 2008 : 5TH AUGUST, 2008 : 5TH AUGUST, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. We have perused the judgment of the Income Tax Appellate Tribunal dated 2nd April,2007 as well as further order passed by the Tribunal in Misc.Application No.444/M/06 dated 30th January,2008 for rectification of mistake. In both the above orders, the Tribunal has given concurrent findings and has clearly given detailed reasons as to why additional evidence cannot be permitted in the above and the Tribunal has totally dis-believed the Assessee with regard to the shifting of his office from Andheri-Kurla Road to Mahim. 2. Under these circumstances, the aforesaid facts are purely of finding of facts. Hence, we are not at all inclined to entertain the above Appeal and we do not find any substantial question of law involved in the above. Hence, the Appeal stands dismissed. (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) :2: