IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.543 OF 2005. The Commr. Of Income Tax 21.. .......Appellant. V/s Shardaben P. Choksi .... ......Respondent. Mr.N.A.Kazi, Adv. For the appellant. Mr.P.C.Tripathi with Mr.P.F.Kaka & Atul Jasani, Adv. For the respondent. CORAM: SWATANTER KUMAR, C.J. & A.P.DESHPANDE, J. DATED: 12th AUGUST 2008. PC: Present appeal is directed again the order of Income Tax Appellate Tribunal dated 26.4.2005. We wounder if the department could have filed the present appeal in the face of the fact that before the Tribunal both the parties conceded that the matter was squarely covered by judgment in Smt.Choksi's case. Parties having accepted the application of that judgment to the facts of the present case. All that has been recorded is finding of fact based on concession of application of law. Parties cannot be permitted to urge to the contrary before this Court. No question of law, muchless a substantial question of law arises for our consideration,. Hence appeal is dismissed. CHIEF JUSTICE A.P.DESHPANDE, J.