((-1-)) HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 36 OF 2001 The Commissioner of Income Tax ... Appellant Versus Parikh Petro Chemical Agencies Pvt. Ltd. ... Respondents Mr.P.S. Sahadevan for the Appellant. Ms. Usha Dalal for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 15, 2008 DATED: JANUARY 15, 2008 DATED: JANUARY 15, 2008 P.C. P.C. P.C. . Considering the question of law as formulated, in our opinion and there are two concurrent findings of fact, the question of law as framed would not arise from the order. Consequently, appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)