IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.552 OF 2004 The Commissioner of Income Tax .. Appellant. V/s. Shri H.K. Chandani .. Respondent. Mr.R. Asokan i/by Pankaj Kapoor for the appellant. None for the respondent. CORAM : F.I. REBELLO & J.P. DEVADHAR, JJ. DATED : 16TH JULY, 2007. P.C. : 1. The Revenue had preferred this Appeal impugning the order dated 17th September, 2003 in ITA No.330/9/Mum/92. That appeal was preferred against the order of CIT (Appeals)(xx), Bombay dated 14-02-1992 for the A.Y. 1988-1989. 2. We have gone through the impugned order and after considering the judgment, in our opinion there are concurrent findings of fact recorded both by the CIT (Appeals) as well as by I.T.A.T. Nothing has been pointed out to us to show that the findings are perverse. 3. The substantial questions of law formulated in this Appeal do not arise at all. In the light of that, Appeal stands dismissed with no order as to costs. (F.I. REBELLO, J.) (J.P. DEVADHAR, J.)