: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.602 OF 2001 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Britannica Associates. ..Respondent. Mr.R.Ashokan with P.S.Sahadevan for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 22nd January,2008 PC : 1. The question which arose in this appeal was also the question in Appeal No.598 of 2001. We have held that the Tribunal recorded a finding that the shares held by the assessee were investment. We find no fault in the finding recorded by the tribunal. The question of law as framed would not arise and consequently, the appeal stands dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)