1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.423 OF 2003 The Commissioner of Income-tax Central II, Mumbai Appellant vs. M/s.Bralco Metal Industries Ltd. Respondent Mr.R.V.Desai, senior counsel with Ms.S.V.Bharucha i/b. Mr.T.C.Kaushik for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 3rd December 2004 P.C. Heard Mr.R.V.Desai, the learned senior counsel for the revenue. 2. The Tribunal’s order does not suffer from any legal infirmity. 3. No substantial question of law arises. 4. Dismissed in limine. (R.M. (R.M. (R.M. LODHA,J.) LODHA,J.) LODHA,J.) (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.)