- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.445 OF 2008 ----------------------------------------------------- Office Notes, Office Memoranda of Coram, Court’s or Judge’s appearances, Court’s orders order or directions ----------------------------------------------------- ¦ Mr.N.A.Kazi for the Appellant. ¦ Mr.P.S.Savla for the Respondent. ¦ ¦ ¦ CORAM: D.K.DESHMUKH & ¦ J.P.DEVADHAR, JJ. ¦ DATED: 26TH AUGUST, 2008 P.C.: Heard the learned Counsel for both sides. The tribunal did not see any reason to disturb the finding recorded by the appellate authority, because the appellate authority recorded the findings after perusing the entire record and findings were essentially findings of fact. No substantial question of law arises. Hence, the appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR,J.)