1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.119 OF 2004 The Director of Income Tax (Exemptions), Mumbai. Appellant vs. Seth Mafatlal Gagalbhai Foundation Respondent Ms. S.V. Bharucha i/b. Mr.H.D.Rathod for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 13th December 2004 P.C. Heard. 2. For the reasons stated by the Income Tax Appellate Tribunal in its order, we are satisfied that the order does not suffer from any legal infirmity. 3. No substantial question of law arises. 4. 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.)