1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO. 494 OF 2001 The Commissioner of Income-tax, Mumbai City-XVI, Mumbai Appellant vs. Shri Babulal G.Lath, Mumbai Respondents Mr. K.R. Chaudhary i/b. Mr. H.D. Rathod for the appellant. CORAM : R.M. LODHA & J. P. DEVADHAR,JJ. Date : 9th August 2004 P.C.: Heard Mr.Chaudhary, the learned counsel for the revenue. 2. The consideration of the matter by the Tribunal cannot be said to suffer from any error of law. 3. No substantial question of law arises. 4. Appeal is dismissed in limine. (R. M. LODHA, J.) (J. P. DEVADHAR,J.)