1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.679 OF 2003 Messrs.Sanghvi Onkarmal Ratanlal & Co. Appellant vs. Assistant Commissioner of Income Tax, Circle-3 (2), Pune Respondent Mr.A.K.Jasani for the appellant. Mr.R.V.Desai, senior counsel with Ms.S.V.Bharucha i/b. Mr.P. Kapur for the respondent. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 4th November 2004 P.C. Heard Mr.A.K.Jasani, the learned counsel for the assessee-appellant and perused the order of the Tribunal. 2. The Tribunal has considered the matter elaborately and we do not find any legal infirmity therein. 3. The findings are concluded on facts. 4. No substantial question of law arises. 5. 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.)