IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX INCOME TAX INCOME TAX APPEAL NO. 962 OF 2008 APPEAL NO. 962 OF 2008 APPEAL NO. 962 OF 2008 The Commissioner of Income Tax. ... Appellant. V/s. Sandeep Patil. ... Respondent. N.A.Kazi for the appellant. None for the respondent. CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN and V.C.DAGA, JJ. and V.C.DAGA, JJ. and V.C.DAGA, JJ. DATED : 6th October 2008. DATED : 6th October 2008. DATED : 6th October 2008. P.C. : P.C. : P.C. : ---- ---- ---- . Heard learned counsel for the appellant. None for the respondent. 2. The above appeal raises the following question of law: "Whether on the facts and circumstances of the case and in law, the Income Tax Appellate Tribunal was justified in allowing the deduction of Rs.20,25,000/- being the bank guarantee for the liability of Central Excise, against the only show cause notice issued to the assessee?" 3. The aforesaid question of law does not arise at all out of the order of the Income Tax Appellate Tribunal. The appeal is devoid of any merits. The judgments cited by the appellant have no application. Appeal is, therefore, dismissed. (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.)