(-1-) hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 167 OF 2009 INCOME TAX APPEAL NO. 167 OF 2009 INCOME TAX APPEAL NO. 167 OF 2009 The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant The Commissioner of Income Tax ... Appellant Versus Smt. Paramjeet Kaur Baweja ... Respondent Mr.P.S. Sahadevan 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: 18TH MARCH, 2009 DATED: 18TH MARCH, 2009 DATED: 18TH MARCH, 2009 P.C.: P.C.: P.C.: . The learned counsel has pointed out that question (b) is covered by the judgment of this court, but the revenue is in appeal before the Supreme Court. In the light of that, he has no instructions to withdraw the appeal. . In so far as question (a) is concerned, in our opinion, this is a finding of fact and consequently the question of law as framed would not arise. In so far as question (b) is concerned, the same is covered by the judgment in Dada Kondke 57 Taxmann 13. For the aforesaid reasons, appeal 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.)