HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 57 OF 2005 The Commissioner of Income Tax ... Appellant Vs. M/s. Hawkins Cookers Ltd. .. Respondents Mr. B.M. Chatterjee with Ms. P.P. Bhosale and Mr. P.S. Sahadevan for the Appellants. Mr.Arun Sathe, Sr. Counsel with Mr. Mandar Vaidya and Mr.Panjabrao Naik for Respondents. 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: JANUARY 21, 2008 DATED: JANUARY 21, 2008 DATED: JANUARY 21, 2008 P.C. P.C. P.C. . Firstly there are two concurrent findings of fact in favour of Respondents. The tribunal has held that the assessee was under bona fide belief that the tax was not deductible. This court in M/s. Glaxo (India) Ltd. Vs. First Income Tax Officer, TDS Circle, Bombay in I.T.A. No. 104 to 107/Bom/90 has taken a similar view. A Special Leave Petition filed by the Revenue was dismissed. . Considering that this court in Commissioner of Income Tax Vs. Nicholas Piramal India Ltd. in I.T.A. No. 432 of 2001 decided on 15th January, 2008 has reiterated that view. . Considering the above, in our opinion, the question of law as framed would not arise and consequently appeal is 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.)