=1= 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 ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.590 OF 2005 APPEAL NO.590 OF 2005 APPEAL NO.590 OF 2005 M/s Earthmetal Electricals Pvt.Ltd. Malad (W), Mumbai 400 064 ...Appellant v/s The Income Tax Officer 9(1)-3, Aayakar Bhavan, Bombay 400 020 and anr. ...Respondents Mr M. Subramanian with Mr V.S. Hadade for Appellant. None for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 15TH OCTOBER 2008 15TH OCTOBER 2008 15TH OCTOBER 2008 =2= P.C.- 1. The finding recorded by the Tribunal is that for explaining the cash credit account recorded in the books of the assessee, no explanation has been furnished and even during the appellate proceedings, the assessee has failed to produce any evidence regarding confirmation of the amount supposed to have been received as share capital from third party. The decision of the Tribunal turns on the findings of facts. No question of law arises. Appeal is dismissed with no order as to costs. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)