hvn 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. 1123 OF 2007 INCOME TAX APPEAL NO. 1123 OF 2007 INCOME TAX APPEAL NO. 1123 OF 2007 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus M/s.Oceanic Farms (Exports) Pvt. Ltd.. Respondent Mr. Suresh Kumar for the Appellant. Mr.Sanjiv M. Shah for Respondent. CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: MARCH 03, 2009 DATED: MARCH 03, 2009 DATED: MARCH 03, 2009 P.C. P.C. P.C. . The C.I.T. (A) and I.T.A.T. have recorded a finding of fact that temporary stoppage of business can not be treated as discontinuation of business. Once this finding is recorded and when it cannot be said to be perverse, the question of law as framed would not arise. Consequently appeal 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.)