(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.378 OF 2001 The Commissioner of Income Tax...Appellant Vs. Shri Kulbhushan W.Jain & Ors.. ..Respondents Mr. P.S.Sahadevan, for the Appellant. Mr. S.N. Inamdar with Mr. A.K. Jasani, for the respondents. 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: 11TH FEBRUARY,2008 DATED: 11TH FEBRUARY,2008 DATED: 11TH FEBRUARY,2008 P.C.: P.C.: P.C.: . ITAT on the facts on record held that there was no AOP. It has given reasons as to why it has come to that conclusion.. From the facts we find that several persons agreed to purchase distinct shares in a property for which they paid distinct consideration. The various shares were sold to them also to the extent of their share and it is in these circumstances that the Tribunal recorded a finding that there was no AOP. This will be purely a finding of fact and in the absence of Appellants pointing out any perversity no interference called for. The question of law as framed would not arise and consequently Appeal dismissed. (R.S.MOHITE, J.) (R.S.MOHITE, J.) (R.S.MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)