MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.73 of 2009 Commissioner of Income Tax ..Appelant Vs. Shri Vinay V. Adhye ..Respondent Mr. Suresh Kumar for the Appellant. Ms. Vasanti B. Patel, for the Respondent. 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: 26TH MARCH, 2009 DATED: 26TH MARCH, 2009 DATED: 26TH MARCH, 2009 P.C.: P.C.: P.C.: . Learned Counsel hands over the question as re-drafted, which reads as under:- "Whether on the facts and in the circumstance of the case the Hon’ble ITAT is correct in confirming the order of CIT(A) appeal deleting the addition of Rs.1,06,52,500/- made by the A.O. under Section 158BC of the Income Tax Act, 1961." 2. The order of A.O. in adding Rs.1.06,52,500/- was interfered with by C.I.T. (A) in Appeal for the reasons set out in its order. That finding has not been interfered by ITAT for the reasons set out in its order. The issue pertains purely to a finding of fact. There are two concurrent findings of fact. That being the case the question of law as framed would not arise and consequently appeal dismissed. (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.)