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.274 OF 2004 INCOME TAX APPEAL NO.274 OF 2004 INCOME TAX APPEAL NO.274 OF 2004 The Commissioner of Income Tax ..Appellant. V/s. Shri Khanbbhai Salimbhai Abbasbhai ..Respondent. Mr.R.V.Desai, senior counsel for appellant. 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 : 11TH JANUARY, 2005. DATED : 11TH JANUARY, 2005. DATED : 11TH JANUARY, 2005. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant. Perused the Judgment and order in Income Tax Appellate Tribunal No.5272/MUM/1997 dated 17th July, 2003. There is no substantial question of law involved in this matter. In view thereof appeal stands dismissed with no order as to costs. (S.RADHAKRISHNAN, (S.RADHAKRISHNAN, (S.RADHAKRISHNAN, J.) J.) J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)