AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.553 OF 2008 The Commissioner of Income Tax, City - 20, Mumbai ..Appellant. V/s. M/s.Manohar Clothiers ..Respondents. Mr.R. Asokan for the appellant. CORAM : D.K. DESHMUKH & J.P. DEVADHAR, JJ. DATED : 20TH OCTOBER, 2008. P.C. : 1. Heard learned counsel for the appellant. 2. The questions raised in this appeal pertain to the deletion of the additions made by the assessing officer on the ground that there is inflation in purchases as well as in making charges for the period prior to 1-4-1997. The findings recorded by the tribunal for deleting the additions is that there is no evidence to show that the purchases and making charges have been inflated. In the case of group concerns, similar additions made by the assessing officer have been deleted by the tribunal and the appeals filed by the revenue against the said orders have been dismissed by this Court on the ground of delay. 3. In these circumstances, the decision of the tribunal being based on facts, there is no substantial question of law arising from the order of the Tribunal. Hence, dismissed. D.K. DESHMUKH, J. J.P. DEVADHAR, J.