-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION Income Tax Application No.8 of 2002 The Commissioner of Income Tax. .. Applicant v/s. Akhil Pharms P. Ltd. .. Respondent Mr.Ashok Kontagale for applicant. None for respondent. ---- CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & CORAM : H.L. GOKHALE & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 29th November 2005 DATED : 29th November 2005 DATED : 29th November 2005 P.C. : P.C. : P.C. : 1. Heard Mr.Kontangale in support of this Application. None for the respondent. 2. In the facts and circumstances of the case, in our view, it is not necessary to go into the question which is sought to be raised. The Tribunal has given a finding of fact in para-7 of the impugned judgment and order and, therefore, no question of law arises out of the order of the Tribunal. The Application is, therefore, rejected. (H.L. GOKHALE, J.) (H.L. GOKHALE, J.) (H.L. GOKHALE, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)