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.386 OF 2004 INCOME TAX APPEAL NO.386 OF 2004 INCOME TAX APPEAL NO.386 OF 2004 The Commissioner of Income Tax, Thane-IV, Thane .. Appellant V/s M/s.Universal Wire Industries, Thane .. Respondent Mr.R.V.Desai with Mr.R.Asokan for the Appellant. CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 25.01.2005. DATE : 25.01.2005. DATE : 25.01.2005. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the Appellant. Perused the order of the Income Tax Appellate Tribunal dated 23.9.2002. Paragraph 6 of the said order makes it abundantly clear that because of sickness of the Chartered Accountant there was a reasonable cause for delay in obtaining the audit reports. It is a mere question of finding of fact. There is no substantial question of law involved in this Appeal. Hence the Appeal stands dismissed. ....