1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 482 OF 2005 The Commissioner of Income tax ).......Appellants versus M/s. Akshar Motors )........ Respondant. Mr. Parag Vyas i/b Pankaj Kapoor for the appellant. CORAM: SWATANTER KUMAR, C.J., & A.P. DESHPANDE, J. DATED: 04TH AUGUST 2008. P.C.: 1. We have heared the learned counsel for the parties. The Income Tax Appellate Tribunal while relying upon a case in Bansal Brothers Vs. DCIT, 64 ITD 129, recorded a finding that there was no loss of revenue on account of non issuance of TDS within the stipulated time as also held that the assessee pleaded that there was reasonable cause within the meaning of section 273B for delay in issuance of TDS certificate in time with regard to the bonafide of the assessee. Both the Commissioner (Appeals) as well as the Tribunal have reached a finding on facts. Hence no reason for intereference. Appeal is dismissed. CHIEF JUSTICE A.P. DESHPANDE, J. 2