: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 ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.516 OF 2008 The Commissioner of Income Tax, City-22. ..Appellant. Vs. M/s. Jagdish C. Manek. ..Respondent. Mr.A.S.Shivsharan for the Appellant. Mr.Arun Sathe for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16TH JANUARY, 2009. PC : 1. Admit on the following question of law. i) Whether on the facts and circumstances of the case and in law the Hon’ble ITAT was justified in deleting the addition made on account of cash premium on sale of CR Sheets of Rs.51,28,344/- without appreciating the fact that these additions were made on the basis of statement of Shri.J.P.Doshi during the search proceedings and on the basis of evidences found during the course of search? ii) Whether on the facts and circumstances of the case and in law the Hob’ble ITAT was justified in deleting the additions made by assessing officer on account of unaccounted purchase of Rs.49,76,131/- from M/s. Micron :2: Steel and Rs.5,76,930/- on premium account of unaccounted purchases without appreciating the fact that these purchases are not reflected in the regular books of account of the assessee? 2. Respondent waives service. ( R.S. MOHITE, J.) ( F.I.REBELLO, J.)