1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.571 OF 2005 M/s.Kimovanti Pvt.Ltd. .. Appellants Versus I.T.O. Ward (I) Mumbai .. Respondent Mr.K.Gopal for appellants. CORAM : SWATANTER KUMAR, CJ. & A.P.DESHPANDE, J. DATE : 10th September 2008 P.C. . We have heard the learned Counsel for appellant. We are afraid that no question of law, much less any substantial question of law arises for consideration in the present case. The findings recorded by the Tribunal are primarily based upon the factual matrix that all through out the Assessee has taken a stand or it was implied that it has followed mercantile standard. However, it is brought to our notice 2 that the appellant was following cash system of accounting and thus he had already offered T.D.S. amount and the interest accrued for the relevant year for tax. We are unable to disturb this finding. However, it is open to the assessee to raise this question in subsequent case in accordance with law. No merits and dismissed accordingly. ( CHIEF JUSTICE ) (A.P.Deshpande, J).