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 APPEAL NO.167 OF 2006 INCOME TAX APPEAL NO.167 OF 2006 INCOME TAX APPEAL NO.167 OF 2006 The CIT-8 Mumbai .. Appellant Vs. M/s.Armour Boi-Tech Pvt.Ltd. .. Respondent Mr.Suresh Kumar for the Appellant. None for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & V.C.DAGA, JJ. V.C.DAGA, JJ. V.C.DAGA, JJ. DATE : 17th November, 2008 DATE : 17th November, 2008 DATE : 17th November, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the Appellant. None appears for the Respondent though served. Perused the order of the ITAT dated 28.6.2005. Specially for the reasons stated in paragraph Nos.3 & 4 of the said order the Tribunal has given a clear finding that the factual basis of deleting the disallowance has not been effectively controverted by the Revenue. In view of the aforesaid finding of fact, we do not find any substantial question of law involved in this Appeal. Hence, the Appeal stands 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.)