: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 TAXC APPEAL NO.736 OF 2007 The Commissioner of Income Tax-23. ..Appellant. Vs. Mrs. Mamta V.Thakkar. ..Respondent. Mr. Vinod Gupta for the Appellant. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16TH JANUARY,2008. PC : 1. The Questions of Law are as formulated in Paragraph-7 of the appeal memo. The additions made by the A.O. were set aside in appeal by Commissioner (Appeals) recording reasons. ITAT in the appeal preferred by the revenue confirmed the finding of CIT (A). 2. The questions as framed are based purely on findings of fact. Considering that there are two concurrent findings of fact, in our opinion, the questions of law as framed would not arise. It also cannot be said that the said findings are perverse. Appeal is accordingly dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)