( 1 ) 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.1397 OF 2000 INCOME TAX APPEAL NO.1397 OF 2000 INCOME TAX APPEAL NO.1397 OF 2000 The Commissioner of Income Tax .. Appellant Vs. M/s.Manoj Textiles .. Respondent Mr.P.S.Sahadevan for the Appellant. Ms.Asifa Khan for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. S.J.KATHAWALLA, JJ. DATE : 1st August, 2008 DATE : 1st August, 2008 DATE : 1st August, 2008 P.C. P.C. P.C. 1. Heard the learned Counsel for the parties. Ms.Asifa Khan, the learned Counsel for the Respondents has pointed out that for the earlier Assessment Year viz.1987-1988 the very same issue (as raised in the present Appeal) was raised before the Tribunal and the Tribunal found that it was a mere finding of fact and had refused to refer the same as no question of law was involved. Mr.Sahadevan the learned Counsel for the Appellant is unable to point out any question of law. 2. Hence, the question raised in this Appeal is mere finding of fact. No question of law is involved in this Appeal. Hence, the Appeal stands dismissed. (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.) (S.J.KATHAWALLA, J.) (DR.S.RADHAKRISHNAN,J.)