: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.366 OF 2001 The Commissioner of Income Tax. ..Appellant. Vs. M/s. Jost’s Engg. Co. Ltd. ..Respondent. Mr.P.S.Sahadevan for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16TH JANUARY,2008. PC : 1. The question of law is framed in Paragraph-5 of the appeal memo. There are two concurrent findings of fact in favour of the respondent assessee. The tribunal has relied upon its earlier order on similar issue. 2. In our opinion, considering the fact that there are two concurrent findings of fact, the question of law as framed would not arise and consequently, this appeal stands dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)