1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 419 OF 2005 The Commissioner of Income Tax Mumbai City -7, Mumbai ).......Appellants versus M/s. Royaltern Finance & Investiments Ltd)...... Respondant. Mr. J.S. Saluja i/b Mr. Pankaj Kapoor for the Appellant. CORAM: SWATANTER KUMAR, C.J., & A.P. DESHPANDE, J. DATED: 04TH AUGUST 2008. P.C.: 1. We have heard the counsel appearing for the appellant. The present appeal is directed against the order of Income Tax Appellate Tribunal dated 8-1-2005. The Tribunal allowed the appeal of the assessee and arrived at the finding of fact that the admission was bonafide and it was not a deliberate attempt to conceal substantial income inviting appeal under section 27(1) (c). It is specifically recorded that the revised return was filed on 1-9-1994 and no specific inquiry was made with regard to any interest income and after receipt of the letter the assessee prepared and filed the revised return. That is the finding of fact arrived, upon appreciation of fact and circumstances. Hence no 2 question of law much less substantial question of law raised for consideration of the appeal. The appeal is thus dismissed. CHIEF JUSTICE A.P. DESHPANDE, J.