((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.448 OF 2001 The Commissioner of Income Tax ... Appellant Versus Mr. Mahesh Bhatt ... Respondent Mr. B.M. Chatterjee with Ms. P.P. Bhosale and Mr. P.S. Sahadevan for the Appellants. 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: JANUARY 09, 2008 DATED: JANUARY 09, 2008 DATED: JANUARY 09, 2008 P.C. P.C. P.C. . The substantial questions of law based on which the appeal is filed is as set out in Para 5 of the Appeal Memo. We have perused the questions as framed. We find that all the questions pertain to findings of fact recorded by the ITAT. The Question No. 1 is answered in Para No. 22, question No. 2 is answered in Para No. 31, question No. 3 is also answered in Para No. 31, question No. 4 is answered in Para No. 43, question No. 5 is answered in para No. 49 and question No. 6 is answered in Para No.61. These being purely findings of fact, the question of law as framed would not arise from the said order. Hence, appeal would not be maintainable. Appeal dismissed. ((-2-)) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)