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. 161 OF 200 INCOME TAX APPEAL NO. 161 OF 200 INCOME TAX APPEAL NO. 161 OF 2005 The Commissioner of Income Tax... Appellant Versus M/s. Special Steels Ltd. ... Respondent Mr.P.S. Sahadevan for the Appellant. Mr. P.C. Tripathi 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: MARCH 04, 2008 DATED: MARCH 04, 2008 DATED: MARCH 04, 2008 P.C. P.C. P.C. . The Assessing Officer had held in favour of the Assessee that the expenditure was in respect of the expansion of existing business. The Commissioner (Appeal) reversed the findings holding that the business sought to be done was different from the existing business. The tribunal found that this is a factual error. The tribunal on the facts came to the conclusion that the new business is an expansion of existing business and does not warrant being treated as a new business itself. Considering the factual finding of fact, the question of law would not arise and 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.)