:1: IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1743 OF 2005 IN INCOME TAX APPEAL NO.730 OF 2005 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Marsap Services Pvt. Ltd. ..Respondent. Mr. Vimal Gupta with P.S.Sahadev for the Appellant. Mr. V.S. Hadade for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 24th March,2008. PC : 1. Not on board. Upon mentioning taken on board. 2. There is a delay of 223 days.Considering the cause shown, delay condoned. Office to register the appeal. (R.S. MOHITE, J.) (F.I. REBELLO, J.) :2: IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.730 OF 2005 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Marsap Services Pvt. Ltd. ..Respondent. Mr. Vimal Gupta with P.S.Sahadev for the Appellant. Mr. V.S. Hadade for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 24th March,2008. PC : 1. Not on board. Upon mentioning taken on board. 2. The revenue has preferred this appeal against the order of ITAT. The ITAT has confirmed the order of CIT (Appeals). There is concurrent finding of fact that the reopening of the assessment by the Assessing Officer was on the basis of suspicion. In our opinion there is purely a finding of fact and hence, the appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)