IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2105 OF 2010 The Commissioner of Income-Tax-9 … Appellant Vs. M/s Primary Metals Pvt. Ltd. … Respondent Mr. Suresh Kumar, Advocate for Appellant. Mr. S.M. Shah, Advocate for respondent. CORAM : J.P. Devadhar & Smt. R.P. SondurBaldota, J. Date : 15th June 2011 P.C. : 1. Whether the Tribunal was justified in deleting the addition made under Section 41(1) of Income Tax Act on account of cessation of deferred sales tax liability is the question raised in this appeal. The concurrent finding of fact given by C.I.T. (A) as well as I.T.A.T., is that there was no cessation of deferred sales-tax liability. The decision is based on finding of fact. No question of law arises. Hence, the appeal dismissed. (Smt. R.P. SondurBaldota, J.) ( J.P. Devadhar, J.)