IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.952 OF 2007 INCOME TAX APPEAL NO.952 OF 2007 INCOME TAX APPEAL NO.952 OF 2007 The CIT .. Appellant Vs. M/s.Adisagar Trading & Investment Co. P.Ltd. .. Respondent Mr.P.S.Sahadevan for the Appellant. Mr.P.Kaka i/by Mr.A..Jasani for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. DATE : 28th August, 2008 DATE : 28th August, 2008 DATE : 28th August, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. The learned Counsel for the Appellant seeks leave to amend the question of law as per the draft tendered in Court. The said draft is taken on record and marked as ‘X’ for identification. Leave is granted to amend the question of law. The learned Counsel for the Appellant undertakes to carry out the amendment within a period of two weeks from today. 2. Perused the order of the ITAT dated 5.2.2004. Specially for the reasons stated in paragraph No.4 of the said order, it appears that the present Appeal which arises out of said order of the ITAT, does not involve any substantial question of law, but merely involves the finding of fact. Hence, the Appeal stands dismissed. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)