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 APPEAL NO.118 OF 2004 INCOME TAX APPEAL NO.118 OF 2004 INCOME TAX APPEAL NO.118 OF 2004 M/s.Abhinav Medicals Pvt. Ltd. ..Appellant. V/s. Asstt. Commissioner of Income-tax ..Respondent. AND AND AND INCOME TAX APPEAL NO.102 OF 2004 INCOME TAX APPEAL NO.102 OF 2004 INCOME TAX APPEAL NO.102 OF 2004 M/s.Ushahkal Nursing Home Sangle ..Appellant. V/s. Asstt. Commissioner of Income-tax ..Respondent. Mr.P.V. Vaidya for appellant. Mr.R.V.Desai, senior counsel with P.Kapoor for respondent. 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 : 17TH JANUARY, 2005. DATED : 17TH JANUARY, 2005. DATED : 17TH JANUARY, 2005. P.C. :- P.C. :- P.C. :- . Heard learned counsel for appellant and respondent. Perused the order dated 4th August, 2003 passed in the Income Tax Appellate Tribunal, Pune. The order clearly indicates that the issue in regard to the unaccounted receipts of certain amounts have been factually dealt with and factual findings have been given. There is no substantial question of law involved. In view thereof the Appeals stand dismissed. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)