1 itxa4013-09 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4013 OF 2009 The Commissioner of Income Tax, Central-III,Mumbai ..Appellant. V/s. K. Steamship agencies Pvt. Ltd. ..Respondent. Mrs. Padma Divkar for the appellant. Mr. Y.P. Trivedi, senior Advocate with Usha Dalal for the respondent. CORAM : J.P. DEVADHAR AND SMT. R.S. DALVI, JJ. DATED : 29TH MARCH, 2011 P.C. :- 1. Whether the Tribunal was justified in deleting the addition of Rs.32,32,221/- on account of liability under the head sundry creditors, is the question raised in this appeal. Counsel for the revenue states that she is not in a position to find fault with the reasoning given by the Tribunal. In this view of the matter, the appeal is dismissed with no order as to costs. (SMT. R.S. DALVI, J.) (J.P. DEVADHAR, J.)