HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 152 OF 200 INCOME TAX APPEAL NO. 152 OF 200 INCOME TAX APPEAL NO. 152 OF 2005 The Commissioner of Income Tax... Appellant Versus Mayur Cooperative Milk Union Ltd. .. Respondent Mr.P.S. Sahadevan for the Appellant. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: MARCH 04, 2008 DATED: MARCH 04, 2008 DATED: MARCH 04, 2008 P.C. P.C. P.C. . Considering the express language of Section 273(d) of the Income Tax Act, the tribunal concurred with the findings of the Commissioner of Appeals that the Assessee had acted under the genuine belief. Considering the concurrent findings of two courts below, the qeustion as framed would not arise. Consequently, appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)