IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.381 OF 2001 The Commissioner of Income-tax....Appellant Vs. M/s.Hemant Construction Co.....Respondent Mr. P.S. Sahadevan, for the Appellants. CORAM CORAM CORAM : F.I. REBELLO : F.I. REBELLO : F.I. REBELLO & R.S. R.S. R.S. MOHITE, JJ. MOHITE, JJ. MOHITE, JJ. DATED DATED DATED : 7TH JANUARY,2008 : 7TH JANUARY,2008 : 7TH JANUARY,2008 P.C. P.C. P.C. . This is an appeal by the Revenue against the order of ITAT. It was Revenue who had preferred an Appeal against the order passed by the Commissioner (Appeals) before the ITAT. The Commissioner (Appeals) by elaborate judgment allowed the Appeal preferred by the assessee. In Appeal ITAT held that considering the elaborate discussion by the Commissioner (Appeals) it will not be a fit case to make an addition on account of expenditure in cash when the assessee had already offered Rs.15.00 lakhs and agreed with the finding recorded by the CIT (Appeals). These are purely findings of fact. Nothing has been brought to our attention which would result in holding that the said finding is perverse and consequently the question of law as framed would not arise. Considering the above there is no merits in this Appeal which is accordingly dismissed. (R.S.MOHITE, (R.S.MOHITE, (R.S.MOHITE, J.) J.) J.) (F.I. (F.I. (F.I. REBELLO, J) REBELLO, J) REBELLO, J)