:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.586 OF 2001 The Commissioner of Income Tax. ..Appellant. Vs. Rama Newsprint & Papers Ltd. ..Respondent. Mr.B.M.Chatrterji with Mrs. P.P. Bhosale and Mr.P.S.Sahadevan for the Appellant. Mr.R. Murlidhar i/by Dhru & Co. for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 12TH FEBRUARY,2008. PC : 1. The questions of law are framed in Para-5 of the appeal memo. 2. In so far as question-1 is concerned, the Tribunal in Para 12 has noted the material on record which would show that the production has commenced in the relevant assessment year. Once that being the finding of fact the question of law as framed would not arise. 3. In so far as question-2 is concerned, it is the contention of the revenue that all income earned by the assessee has to be assessed and not as business income. In so far as this aspect is concerned also the Tribunal noted that the A.O. for the assessment year 1995-96 has recorded a finding of fact that the assessee was a business income with a right to claim expenses instead :2: of assessing if as income from other source. Once this is purely a finding of fact, the question of law as framed would not arise and consequently, the appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)