:1: bgp bgp bgp IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.893 OF 2008 TAX APPEAL NO.893 OF 2008 TAX APPEAL NO.893 OF 2008 The Commissioner of Income Tax, ..Appellant Vs. M/s.Gomti Finlease (I) Ltd. ..Respondent Mr.P.S.Sahadevan for the Appellant. Mr.B.V.Jhaveri for the Respondent. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, S.J.KATHAWALLA, S.J.KATHAWALLA, JJ. JJ. JJ. DATE DATE DATE : 26TH AUGUST, 2008 : 26TH AUGUST, 2008 : 26TH AUGUST, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. Perused the order dated 5th June,2007 passed by the Income Tax Appellate Tribunal especially the reasons stated in paragraph No.3. It is clear that the Tribunal had given a finding that once the leasing transactions were held to be non genuine, the rental income offered by the Assessee cannot be charged to tax. 2. The above matter involves only question of finding of fact. There is no question of law involved. The Appeal is totally devoid of merits. Hence, the same stands dismissed. (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (S.J.KATHAWALLA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)