1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.3050 OF 2009 The Commissioner of Income Tax-22. ...Appellant. Vs. Anil Nagpal. ...Respondent. .... Ms.Suchitra Kamble for the Appellant. Mr.Atul K.Jasani for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. June 11, 2010. P.C. : We have perused the order of the Tribunal. The reasons which have been indicated by the Tribunal in paragraph 6 for deleting the addition which was made under Section 68 of the Income Tax Act, 1961 are justifiable and correct. The appeal will not raise any substantial question of law, particularly in view of the fact that the Tribunal has observed that even in the remand report, it was not the complaint of the Assessing Officer that the credit worthiness and genuineness of transactions was in doubt. Hence, 2 since no substantial question of law arises, the appeal is dismissed. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)