1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.300 OF 2008 The Commissioner of Income Tax Central-II. ...Appellant vs. Hindustan Construction Co.Ltd. ...Respondent. --- Mr.B.M.Chatterjee, for appellant. Mr.S.M.Shah, for Respondent. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 8th August, 2008. P.C.:- 1. Heard the learned Counsel appearing for appellant. The tribunal has held that during the year 1999-2000 the claim was disallowed on the same ground and in the same situation. That decision was reversed by the appellate authority. The tribunal was not 2 shown anything different during the subsequent year so as to enable it to take a view different than the one taken by the appellate authority in the proceedings relating to the previous assessment year, and therefore, the tribunal has recorded the finding that the payment made was genuine. The other question is about cash of Rs.17 lakhs which, according to the department, is unexplained cash. Perusal of the order of the tribunal shows that the tribunal has relied on the account books which were maintained at the site. The only submission made in that regard by the learned Counsel is that the entries in the account books maintained at the site about sending of cash to Head office at Bombay was subsequently made, but the learned Counsel is not able to point out anything from record to support that submission. In our opinion, no question of law arises. The appeal is therefore, rejected. (D.K.DESHMUKH, J.) 3 (J.P.DEVADHAR, J.)