: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.1046 OF 2008 TAX APPEAL NO.1046 OF 2008 TAX APPEAL NO.1046 OF 2008 The Commissioner of Income Tax, ..Appellant Vs. Shri.Vikram V.Shah ..Respondent Mr.A.S.Shivsharan for the Appellant. None for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 29TH SEPTEMBER, 2008 : 29TH SEPTEMBER, 2008 : 29TH SEPTEMBER, 2008 P.C. P.C. P.C. . Heard the learned Counsel for the Appellant. None appeared for the Respondent though served. By the above Appeal, the Appellant is seeking to raise the following substantial question of law: Whether in the facts and circumstances of the case and in law, the Tribunal is right in allowing the claim of bad debts of the Respondent when the said claim was not substantiated by any evidence? 2. We have perused the order dated 1st January,2008 passed by the Income Tax Appellate Tribunal, wherein the Tribunal has clearly given a finding that the debts have become bad as far as the Assessee is concerned. The findings given by the Commissioner of Income Tax (A) has been confirmed by the Income Tax Appellate Tribunal. The said findings are only findings of facts. We do not find any substantial question of law in the above Appeal. Hence, the Appeal stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) :2: