:1: ASN ASN ASN IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1153 OF 2007 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Jubilee Hotel. ..Respondent. Mr.P.S.Sahadevan for the Appellant. Mr.A.K. Jasani for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 12TH FEBRUARY,2009. PC : 1. Search operations were carried out in the premises of the assessee and certain documents were found. Based on the said documents, the Assessing Officer made additions of Rs.27,56,992/-. In appeal preferred by the assessee, the learned CIT(A) confirmed the additions to the extent of Rs.6,89,248/-. Both assessee and department aggrieved by that order preferred an appeal before the Tribunal. The learned Tribunal considered the receipts of the previous year ending 31.3.1996, 31.3.1997 and 31.3.1998. After considering the same and other material on record, the learned Tribunal was pleased to confirm the order of CIT(A) and consequently, disposed off both the appeals. 2. In our opinion, the issue as framed in respect of additions or disallowance is purely a question of fact. Once CIT and ITAT has recorded a finding of fact based :2: on the material on record, in our opinion, the question of law as framed would not arise and consequently, appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)