MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.333 of 2005 The Commissioner of Income Tax ..Appellant Vs. Rama Newsprint & Papers Ltd ..Respondent Mr. B.M. Chatterji with Mr. Suresh Kumar i/b. Anamica Malhotra, for the Appellant. 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: 31ST MARCH, 2009 DATED: 31ST MARCH, 2009 DATED: 31ST MARCH, 2009 P.C.: P.C.: P.C.: . Revenue has preferred this appeal on the following question:- "(a) Whether on the facts and in the circumstances of the case and in law the Tribunal was justified in holding that the business was set up on 18-03-1996 when trial run started and not on 08-08-1996, when assessee started commercial production, as held by A.O.? From the question framed itself it is clear that the trial production commenced on 18th March, 1996. In similar issue in Income Tax Appeal No.586 of 2001 in respect of the very same assessee we have not entertained the appeal on the ground that the same is purely a finding of fact. In the light of the said order there is no merit in this Appeal which is accordingly 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.)