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.246 OF 2005 TAX APPEAL NO.246 OF 2005 TAX APPEAL NO.246 OF 2005 The Commissioner of Income- ... ... Appellant Tax -10, Mumbai Vs. M/s Gansons Ltd. ... ... Respondent Mr. P.S. Sahadevan for Appellant. CORAM CORAM CORAM : F.I. REBELLO & : F.I. REBELLO & : F.I. REBELLO & R.S. R.S. R.S. MOHITE, JJ. MOHITE, JJ. MOHITE, JJ. DATE DATE DATE : 19TH MARCH, 2008 : 19TH MARCH, 2008 : 19TH MARCH, 2008 P.C. P.C. P.C. : : :- 1) The Tribunal concurred with the findings of the Commissioner of Income Tax (Appeals) that assessee have received the premises in surrender of his tenancy rights. The only contention urged was the assessee had incurred costs. In this circumstances, judgment in Cadell Weaving Mills Co. Pvt. Ltd. Vs. CIT, reported in 249 ITR 265 would not be attracted. The Commissioner of Income Tax (Appeals) recorded the findings that sum of Rs.1100/- was the expenditure in the nature of revenue expediture, that has been confirmed by Income-Tax Appellate Tribunal. 2) Considering the above, in our opinion, questions of law does not arise. 2 3) Appeal is dismissed. ( R.S. MOHITE, J.) R.S. MOHITE, J.) R.S. MOHITE, J.) ( F.I. REBELLO, J.) F.I. REBELLO, J.) F.I. REBELLO, J.)