1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.116 OF 2004 The Commissioner of Income Tax, Mumbai City-IX, Mumbai. Appellant vs. M/s.Ruxma Textile Industries Pvt.Ltd. Respondent Mr.B.M.Chatterjee with Mr.R.Asokan i/b. Mr.H.D.Rathod for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 13th December 2004 P.C. Heard Mr.B.M.Chatterjee, the learned counsel for the revenue. 2. The findings recorded by the Tribunal are 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.)