-1- bpk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.942 OF 2008 The Commissioner of Income Tax-20 : Appellant v/s M/s. Fancy Creations : Respondent Mr. R. Asokana for Appellant Mr. S.J. Mehta for respondent Coram : Dr. S. Radhakrishnan S.J. Kathawalla, JJ. Date : 24.9.2008 P.C. . Heard the learned counsel for the appellant and the learned counsel for the respondent. . We have perused the Tribunal’s order dt.31.12.2007. The Tribunal has concurred with the findings of the CIT(A) to the effect that the assessee has disclosed fully and truly all the material facts necessary for assessment and the action of the Assessing Officer was merely based on change of option. This finding of the CIT(A) is not controverted. This finding is confirmed by the ITAT. We do not find any substantial question of law involved in the above. It is a mere finding of fact. Hence appeal stands dismissed. (S.J. Kathawalla,J.) (Dr. S.Radhakrishnan,J.)