((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.959 OF 2006 WITH NOTICE OF MOTION NO. 1765 OF 2006 The Commissioner of Income Tax ... Appellant Versus M/s. Jay Coath Enterprises Pvt.Ltd. .. Respondent Mr.P.S. Sahadevan for the Appellant. 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: JANUARY 09, 2008 DATED: JANUARY 09, 2008 DATED: JANUARY 09, 2008 P.C. P.C. P.C. . This appeal is in respect of the defective returns. Both, Commissioner of Appeals and ITAT have held in favour of the respondent based on material on record before them. These are purely findings of facts. The question of law as framed would not arise. Consequently, appeal and notice of motion dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)