:1: ASN ASN ASN IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.924 OF 2008 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Vazirani Land Developers Pvt. Ltd. ..Respondent. Mr.P.S.Sahadevan for the Appellant. Mr. A.K.Jasani for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 12TH FEBRUARY,2009. PC : 1. In so far as Questions 5.1 to 5.3 are concerned, in the same set of facts and on the same issue, considering the facts on record, the learned ITAT held that there was no business and nothing has been brought out on record on behalf of the revenue to show that the assessee has raised the bogus claim of reimbursement of expenditures. This is purely a finding of fact and therefore, question of law as framed would not arise. 2. In so far as Question No.5.4 is concerned, the same is covered by the Judgment of this court in the case of the Commissioner of Income Tax-3 Vs. Reliance Utilities & Power Ltd. in Income Tax Appeal No.1398 of 2008 decided on 9.1.2009. Considering that, this question also would not arise. Consequently, appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)