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 INCOME TAX INCOME TAX APPEAL NO. 792 OF 2008 APPEAL NO. 792 OF 2008 APPEAL NO. 792 OF 2008 The Commissioner of Income Tax-12. ... Appellant. V/s. Omprakash Bagadia. ... Respondent. R.A.Vaishyampayan for the appellant. Sameer Dalal for the respondent. CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN and V.C.DAGA, JJ. and V.C.DAGA, JJ. and V.C.DAGA, JJ. DATED : 13th October 2008. DATED : 13th October 2008. DATED : 13th October 2008. P.C. : P.C. : P.C. : ---- ---- ---- . Heard learned counsel for the appellant and learned counsel for the respondent. 2. By the above appeal, the appellant is seeking to raise the following question of law: "Whether in the facts and circumstances and in law, the Tribunal is right in allowing the appeal of the respondent thereby allowing the short term loss claimed by the respondent? 3. We have perused the impugned order of the Income Tax Appellate Tribunal dated 29th April, 2005 and, especially, paragraph- 4 thereof. It is a mere finding of fact. No substantial question of law is involved in the appeal. Appeal is, therefore, dismissed. (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.)