-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 522 OF 2005 The Commissioner of Income Tax-1, Thane ).. Appellant Versus M/s Dharmesh Financers & Investment Co. ).. Respondent Mr R N Bhatnagar a/w Mr N R Prajapati for the Appellant. Mr A R Singh for the Respondent. CORAM: SWATANTER KUMAR, C. J. & A.P. DESHPANDE, J. DATED: 1ST SEPTEMBER 2008. P.C. It is fairly pointed out that the proposed question of law sought to be raised in the present Appeal is squarely answered on facts by the judgment of the Division Bench of this Court in the case of M/s Rushabh Financier & Investment Co., ITA No.251/Bom/94 dated 7th October 2002 which has been accepted by the Department. Thus, no question of law much less substantial question of law arises for determination. Appeal dismissed. No order as to costs. CHIEF JUSTICE -2- A. P. DESHPANDE, J.