1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.50 OF 2004 The Commissioner of Income-Tax, Mumbai City XVI, Mumbai .. Appellant. V/s. Shri Shekhar N. Shetty .. Respondent. Mr.R.V. Desai, Senior counsel with Ms.S.V. Bharucha i/b. S.S. Sarkar for the appellant. CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 24TH NOVEMBER, 2004. DATED : 24TH NOVEMBER, 2004. DATED : 24TH NOVEMBER, 2004. P.C. : Heard Mr.R.V. Desai, the learned senior counsel for the revenue. 2. For the reasons stated by the Tribunal in para 6 of the impugned order, we are satisfied that there is no legal infirmity in the impugned order. 3. No substantial question of law arises in this appeal. The appeal is dismissed in limine. (R.M. LODHA, J.) (R.M. LODHA, J.) (R.M. LODHA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)