:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.486 OF 2001 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Kesar Enterprises Ltd. ..Respondent. Mr.A.S.Rao with Mr. P.S.Sahadevan for the Appellant. Ms. Aasifa Khan for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 8TH JANUARY,2008. PC : 1. The Tribunal noted that the issue involved is of highly debatable nature and that under Section 143 (1) (a) as per settled law adjustment cannot be made in respect of issue of debatable nature. Accordingly, order of CIT(A)) was upheld. In our opinion, considering this finding recorded by the Tribunal, the question of law framed would not arise and consequently, the appeal is dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)