1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.599 OF 2003 Messrs Kunden Saree Shoppee .. Appellant v/s. Income-tax Officer, Ward-3(2), Pune. .. Respondent Mr.A.K.Jasani with Mr.Pramod Vaidya for appellant. Mr.R.V.Desai, senior counsel with Ms.S.V.Bharucha i/by Mr.P.Kapur for respondent. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 21st October, 2004 P.C. Having heard the learned counsel for the appellant, we are of the view that the findings recorded by the Tribunal are concluded on facts. 2. No substantial question of law arises. Dismissed in limine. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)