AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.556 OF 2008 Commissioner of Income-tax-XIX ..Appellant. V/s. M/s.Concept International ..Respondents. Mr.A.S. Shivsharan for the appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 20TH OCTOBER, 2008. P.C. : 1. The question raised in this appeal is whether the tribunal was justified in deleting the addition of Rs.20,00,000/- made by the assessing officer on account of estimated export incentive that might have been received by the assessee. The fact that the assessee could not produce documents could not be a ground to make addition on hypothetical basis. If the additions made are without any basis, the decision of the tribunal in deleting the additions cannot be faulted. Hence, the appeal is dismissed. D.K. DESHMUKH, J. J.P. DEVADHAR, J.