K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.545 OF 2004 IN INCOME TAX APPEAL (L) NO.189 OF 2004 The CIT City-XII Mumbai ..Appellant Versus M/s.Nahar & Seth Enterprises ..Respondents ---- Mr.A.S.Rao & Mr.P.S.Sahadevan for the appellant. Ms.Aasifa Khan for the respondents. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 26th March, 2008. PC 1. There is a delay of 269 days. We have also heard the appeal on merits. Cconsidering the cause shown, delay condoned. INCOME TAX APPEAL (L) NO.189 OF 2004 . The assessee is a builder who developed a plot of land on which, as per the agreement, a temple was also to be constructed. The facts on record shows that the flats were purchased by a specific community and the finding recorded is that if the temple was constructed, it boosted the business of sale of flats. The assessee did not get any enduring benefit from the construction of the temple. The Commissioner (Appeals) allowed the : 2 : appeal filed by the assessee. ITAT by detailed reasoning has confirmed the finding of fact as recorded by the Commissioner (Appeals) in paragraph-7 of the judgment. 2. In our opinion, these are purely finding of facts. The question of law as framed, would not arise and consequently, appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)