:1: 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.527 OF 2001 The Commissioner of Wealth Tax. ..Appellant. Vs. D.S.Seth and sons. ..Respondent. Mr.P.S.Sahadevan for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 22nd January,2008 PC : 1. Considering the concurrent finding of fact by the Commissioner (Appeals) and the Income Tax Appellate Tribunal, the question of law as framed would not arise and consequently the appeal is dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)