1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.695 OF 2003 The Commissioner of Income Tax, City-17, Mumbai. .. Appellant v/s. Khanbhai Asif Taherbhai .. Respondent Mr.R.V.Desai, senior counsel with Ms.S.V.Bharucha i/by Mr.S.S.Sarkar for appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 22nd November, 2004 P.C. Heard Mr.R.V.Desai, the learned senior counsel for the revenue. 2. Having considered the judgment of the Income Tax Appellate Tribunal impugned in the present appeal, we find that the findings are concluded on facts and do not give rise to any question of law much less substantial question of law. 3. Dismissed in limine. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)