[ASN] 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.274 OF 2006 The Commissioner of Income Tax, Central II, ...Appellant. Vs. Mahesh Bhatt. ...Respondent. Mr. P.S.Sahadevan for the Appellant. Dr. K. Shivaram with Mr.A.R.Singh for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATE : 30th January, 2009. PC : 1. We have heard the learned counsel for the revenue and also the assessee. After considering the findings recorded by the learned Tribunal, we cannot say that the said findings are perverse. The Tribunal has considered the explanation given by the assessee. This is purely a question of fact. In the light of that, the question of law as framed would not arise. Consequently, appeal dismissed. ( R.S. MOHITE, J.) ( F.I.REBELLO, J.)