((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 79 OF 2001 The Commissioner of Income Tax ... Appellant Versus Shri. Nishit M. Desai, Mumbai. ... Respondent Mr. A.D. Kango with Mr. P.S. Sahadevan for the Appellant. Ms. Asifa Khan for 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: JANUARY 15, 2008 DATED: JANUARY 15, 2008 DATED: JANUARY 15, 2008 P.C. P.C. P.C. . The question of law as formulated in Para 5 of the appeal memo. There are two concurrent findings of fact. Apart from that the tribunal relied in the judgment of the Gujarat High Court in Sakharchand Chhaganlal Vs. Controller of Estate Duty, 73 ITR 555. In our opinion, the question of law as formulated 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.)