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 APPEAL NO. 435 OF 2004 The Commissioner of Income Tax-III Quereshi Mansion, Gokhale Road, Thane .. Appellant V/s. M/s. Dharmesh Finance & Investment Co., D/34, Shree Balkrishna Apt., Dombivli .. Respondent Mr. R.V. Desai with Mr. R. Ashokan for the Appellant Mr. A.K. Jasani for the Respondent CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 01.02.2005 DATED : 01.02.2005 DATED : 01.02.2005 P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Appellant and the learned counsel for the Respondent. Perused the judgment and order dated 21.10.2002 passed by the Income Tax Appellate Tribunal, Mumbai Bench. For the reasons stated in the Income Tax Appeal No. 437 of 2004, there is no substantial question of law in the present Appeal, hence the Appeal stands dismissed. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)