K.J. IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.11 OF 2009 The CIT-5 Mumbai )..Appellant Vs. M/s.Ronak Gems Pvt.Ltd.,Mumbai )..Respondents ---- Mr.R.Ashokan for the appellant. Mr.A.K.Jasani for the respondents. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 19.3.2009. PC 1. Considering the findings recorded by the Tribunal and section 273 (2) (b) of the Income-tax Act, in our opinion, question of law as framed would not arise. Consequently, appeal stands dismissed. (R.S.Mohite,J) (F.I.Rebello,J)