IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX REFERENCE NO. 80 OF 1994. TAX REFERENCE NO. 80 OF 1994. TAX REFERENCE NO. 80 OF 1994. The Commissioner of Income-tax, City VIII,Bombay.. ... Applicant. V/s. Shri C.M. Maniar (HUF) ... Respondent. Shri A. N.Kotangale, Senior Counsel with D.A. Dubey i/b S. Bhattacharya for the applicant. None for the respondent. CORAM CORAM CORAM : V.C.DAGA AND A.S.AGUIAR, JJ. : V.C.DAGA AND A.S.AGUIAR, JJ. : V.C.DAGA AND A.S.AGUIAR, JJ. DATED DATED DATED : : : 18.7.2005 18.7.2005 18.7.2005 P.C. P.C. P.C. : : : ---- ---- ---- . By this reference under section 256 of the Income-tax Act, 1961, the Income Tax Appellate Tribunal has referred the following question of law for the opinion of this Court: 1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in law in upholding the order of the Appellate Assistant Commissioner of Income-tax, wherein he has recognised the partition of the H.U.F." . In the absence of any challenge to the finding of fact on the ground that the finding recorded is perverse or not supported by evidence, no question of law would arise . Learned Counsel for the Revenue could not substantiate from the record that the findings recorded by the Tribunal are either perverse or based on no evidence. Since finding of fact recorded by the Tribunal is based on evidence, we are of the opinion that the purported question framed by the Tribunal can hardly be said to be a question of law warranting adjudication. 2. Even otherwise, considering negligible tax impact for each year, the case can be said to have been covered by the judgment of this Court the case of C.I.T. vs. Camco Colour Co. (2002) 254 ITR 565. In this view of the matter, for the reasons stated, reference is returned unanswered. (A.S.AGUIAR, (A.S.AGUIAR, (A.S.AGUIAR, J.) J.) J.) (V.C.DAGA, (V.C.DAGA, (V.C.DAGA, J.) J.) J.)