: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.1363 OF 2007 The Commissioner of Income tax=8. ..Appellant. Vs. M/s. Nirmit Exports Pvt. Ltd. ..Respondent. Mr.Suresh Kumar for the Appellant. Mr.M. Dighe for the Official Liquidator. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 23rd March, 2009 PC : 1. This appeal is for the Assessment year 1999-2000. In respect of the same assessee for the another assessment year in respect of the very same question framed as substantial question of law by the revenue, a learned bench of this court was pleased to hold that this is only a matter of finding of fact and no substantial question of law arises and consequently appeal dismissed. Following that, another learned bench in Appeal No.366 of 2008 with 574 of 2008 in the case headed by The Commissioner of Income Tax-8 Vs. M/s. Bonaire Exports Pvt. Ltd. decided on 8.10.2008 dismissed those appeals. 2. In the light of that, in our opinion, the questions of law as framed wound not arise. Consequently, appeal dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)