IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.74 OF 2000 INCOME TAX APPLICATION NO.74 OF 2000 INCOME TAX APPLICATION NO.74 OF 2000 The Commissioner of Income-tax ..Applicant. V/s. Late Shri M.R.Morarka through Legal Heir Shri K.M.Morarka ..Respondent. Mr.R.V.Desai, senior counsel with Mrs.S.V. Bharucha for applicant. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 14TH FEBRUARY, 2005. DATED : 14TH FEBRUARY, 2005. DATED : 14TH FEBRUARY, 2005. P.C. :- P.C. :- P.C. :- 1. Heard the learned counsel for the applicant. Perused the order of the Income Tax Appellate Tribunal dated 10th April, 1999. The Tribunal that the issue involved in the matter is based entirely on appraisal of the facts and circumstances of the case and we also do not find any questions of law involved in this application. Hence application stands dismissed. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)