1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO. 515 OF 2003 The Commissioner of Income Tax, III, Thane. Appellant vs. Shri Dhirajlal D. Gosar Respondent Mr.R.V.Desai, senior counsel with Mr.R.Asokan i/b. Mr.S.S.Sarkar for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 19th October 2004 P.C. Heard Mr.R.V.Desai, the learned senior counsel for the revenue and perused the order of Income Tax Appellate Tribunal 2. In our considered view, the consideration of the matter by the Tribunal is concluded on facts. 3. No substantial question of law arises. 4. Appeal is 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.)