1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.600 OF 2003 The Commissioner of Income-tax, Mumbai City V, Mumbai .. Appellant. V/s. M/s.M.M. Suri & Associates P. Ltd. .. Respondent. Mr.R.V. Desai, Senior counsel i/b. S.S. Sarkar for the appellant. CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 26TH OCTOBER, 2004. DATED : 26TH OCTOBER, 2004. DATED : 26TH OCTOBER, 2004. P.C. : Heard Mr.R.V. Desai, the learned senior counsel for the revenue. 2. The findings recorded by the Tribunal are concluded on facts. 3. No substantial question of law arises in this appeal. The appeal is dismissed in limine. (R.M. LODHA, J.) (R.M. LODHA, J.) (R.M. LODHA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)