1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICITON INCOME TAX APPEAL NO.7 OF 2005 The Commissioner of Income Tax-VIII .. Appellant. Versus M/s.Nirvan Builders & Developers Ltd.. Respondent. Mr.S.M. Shah with Mr.P.S. Sahadevan for the appellant. Ms.Usha Dalal for the respondent. CORAM : F.I. REBELLO & J.P. DEVADHAR, JJ. DATED : 30TH OCTOBER, 2007. P.C. : 1. Considering the finding recorded by the Tribunal in para 6 of its order, we do not find that any question of law as formulated would arise. 2. The appeal is dismissed. (F.I. REBELLO, J.) (J.P. DEVADHAR, J.)