: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 NOTICE OF MOTION NO.356 OF 2009 IN INCOME TAX APPEAL LODGING NO.4111 OF 2008 The Commissioner of Income Tax-12. ..Appellant. Vs. Shri. Ratilal A.Shah. ..Respondent. Mr.Suresh Kumar for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 12TH FEBRUARY,2009. PC : 1. Considering the cause shown, delay condoned. Office to register the appeal. INCOME TAX APPEAL LODGING NO.4111 OF 2008 e 1. Revenue is in appeal on the following questions. Whether in the facts and circumstances of the case, the Hon’ble ITAT was right in confirming the finding of the CIT I(A) in deleting the disallowance of Rs.18,32,7312/- out of wages paid based on additional evidence produced before the CIT(A) ignoring the fact that no opportunity was given to the A.O.? 2. The CIT after considering the documentary evidence which was available before the A.O. itself and the zerox copy of the wage register which was produced :2: before it allowed the deduction. Revenue aggrieved by the said order preferred an appeal before the ITAT. One of the contention raised was that no opportunity was given to the A.O. when the additional evidence was considered. The learned Tribunal after elaborate discussion held that material evidence and the expenses were filed before the A.O. and the CIT(A) have examined those details only and no other material . This finding of fact will negate the question as raised. In our opinion, the question of law as framed would not arise. Consequently, appeal dismissed. ( R.S. MOHITE, J.) (F.I.REBELLO, J.)