IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.898 OF 2007 IN INCOME TAX APPEAL (L) NO.513 OF 2007 Commissioner of Income-tax-18 ..Appellant Versus Sarojini J.Sanghavi ..Respondent ---- Mr.P.S.Sahadevan for the appellant. Mr.V.S.Hadade for the respondent. ---- Coram : F.I.Rebello & Coram : F.I.Rebello & Coram : F.I.Rebello & R.S.Mohite,JJ R.S.Mohite,JJ R.S.Mohite,JJ Date : 20.02.2008 PC 1. Considering the cause shown, delay condoned. Office to register the appeal. INCOME TAX APPEAL (L) NO.513 OF 2007 1. Revenue has preferred this appeal on the following question of law :- "Whether on the facts and circumstances of the case and in law, the Hon’ble Tribunal has erred in holding that the unexplained cash credit of Rs.50 Lacs in the name of M/s.Shubham Management & Credit Services P.Ltd., appearing in the books of accounts of the Assessee as on 31st March, 1996 was genuine taking into the account the decision of the Hon’ble Supreme Court of India in the Case of Sumati Dayal Vs. CIT in 214 ITR 801 (SC) ? : 2 : 2. There are two concurrent findings of fact. That being the case, question of law as framed would not arise and consequently, appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)