1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL (L) NO.1099 OF 2006 Commissioner of Income-Tax-9, ...Appellant. Vs. Deshmukh Builders & Developers Pvt.Ltd. ...Respondent. .... Mr.Suresh Kumar for the Appellant. None for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. July 2, 2010. P.C. : On the appeal being restored to file, it has been taken on board by consent and with the consent of Counsel appearing on behalf of the Revenue, has been called out for hearing. The Tribunal has furnished adequate reasons in paragraph 6 of its impugned decision for sustaining the deletion made by the Commissioner of Appeals. A pure finding of fact has been recorded by the Tribunal. The Tribunal has observed that the assessee has shown profits on year to year basis as a percentage of the sales revenue generated. The assessee has shown eight 2 percent profits on the entire amount received which was referable to a specific flat or house. This was not disputed by the Assessing Officer, who had accepted the method followed by the assessee. The Tribunal has observed that this was a plain factual matter. The Tribunal also observed that there was no material whatsoever to suggest that the advances made were in the nature of sales revenues. This being a pure finding of fact, no substantial question of law would arise. The appeal is accordingly dismissed. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)