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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION Income Tax Appeal No. 219 of 2004 The Commissioner of Income Tax .. Appellant V/s. Shri Sudhakar R. Desai .. Respondent Mr. R. Ashokan for the Appellant None present for the Respondent CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 10.01.2005 DATED : 10.01.2005 DATED : 10.01.2005 P.C.:- P.C.:- P.C.:- 1. Perused the order dated 4.6.2001 passed by the Income Tax Appellate Tribunal. The Tribunal has dismissed the above Appeal on the ground that on the relevant date the issue was debatable, following the Judgment of this Court in Khatau Junkar Ltd. 196 ITR 55, Khatau Junkar Ltd. 196 ITR 55, Khatau Junkar Ltd. 196 ITR 55, the Appeal was dismissed. Under these circumstances, we do not find any substantial question of law involved in this Appeal, hence the same stands dismissed. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)