-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1148 OF 2004 The Commissioner of Income Tax, Mumbai ) City-IV ).. Appellant Versus Yeshwant N. Shah ).. Respondent Mr Vimal Gupta i/b Mr Pankaj Kapoor for the Appellant. Mr A.R. Singh for the Respondent. CORAM: SWATANTER KUMAR, C. J. & A. P. DESHPANDE, J. DATE: 23RD JULY 2008. P.C. The question raised has been fairly dealt with by the Tribunal. The learned Counsel appearing for the assessee also states that a Division Bench of this Court in the Order dated 12th March 2008 passed in The CIT-4 vs. Omprakash B. Salecha (Income Tax Appeal No.11 of 2007) has declined to interfere with such question. The controversy raised in any case is a factual controversy. 2. Appeal dismissed as no question of law, much less -2- substantial question of law, arises. No order as to costs. CHIEF JUSTICE A. P. DESHPANDE, J.