AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2303 OF 2007 The Commissioner of Income- tax, Cntral - III, Mumbai ..Appellant. V/s. M/s.Asian Paints (I) Ltd., ..Respondent. Mr.P.S. Sahadevan for the appellant. Mr.S.S. Shetty for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 7TH MAY, 2009. P.C. : 1. Heard learned counsel for the revenue and the learned counsel for the respondent-assessee. The tribunal has recorded findings. It reads thus: 5. "................ There is no dispute that the assessee had been claiming deduction u/s.80-I in the earlier seven years in respect to the Phthalic Division and the working given by the assessee was never disputed. In this year, the assessing officer has disturbed the working of the assessee without reference to any material or evidence. Suspicion howsoever great cannot be the basis for making an addition or disallowance. Considering the past history and the judgments relied upon by the assessee before the learned CIT (A), we do not find any infirmity in the order of the learned CIT (A) on this issue. Therefore, the ground raised by the Revenue is dismissed." 2. In view of the findings of fact recorded by the tribunal, we see no question of law arises in this appeal. The appeal, is therefore, dismissed. No order as to costs. (V.C. Daga, J.) (J.P. Devadhar, J.)