(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.980 of 2008 The Commissioner of Income Tax-20......Appellant Vs. M/s.Liberty Chemicals Works ......Respondent Mr. R. Ashokan, for the appellant. Mr. B.G. Vaidya, for the Respondent. 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: 20th February,2009 DATED: 20th February,2009 DATED: 20th February,2009 P.C. P.C. P.C. . Both the C.I.T.(A) and I.T.A.T. have recorded two concurrent findings of fact. Firstly, that the notice under Section 148 of the Income Tax Act was issued beyond the period prescribed. Secondly, there were no reasons to believe. These being purely findings of fact the question of law as raised would not arise. Consequently, Appeal dismissed. (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.)