IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.2455 OF 2009 The Commissioner of Income Tax Central IV – ..Appellant. Vs. M/s. Roha Dye Chem Ltd. ..Respondent. .... Mr. Suresh Kumar for the Appellant. Mr. Balasaheb G. Yewale i/b Rajesh Shah & Co. for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD & J.P.DEVADHAR, JJ. 5th February, 2010. P.C. : The question of law in the appeal by the revenue is formulated thus : Whether on the facts and in the circumstances of the case and in “ law, the Hon ble ITAT was justified in allowing the claim u/s 80IA ’ of the Income Tax Act in respect of new unit set up in the F.Y. 1994-95, ignoring that a new unit had not, in fact, come into existence?” Ex facie, reading the question as it stands, it is apparent that the question as to whether a new unit had or had not in fact come into existence is the issue raised. This is a pure finding of fact. The Tribunal has relied upon its decisions for earlier years in holding that the assessee was entitled to claim under Section 80-IA. No substantial question of law is raised. The Appeal is dismissed. (Dr. D.Y.Chandrachud, J.) (J.P. Devadhar, J.)