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. 548 of 2003 M/s. Anil Bros Shipping Division .. Appellant V/s. Income Tax Officer and Ors. .. Respondents Mr. Arun P. Sathe with Mr. S.S. Phadkar with Ms. Aarati Sathe for the Appellant Mr. R.V. Desai with Ms. S.V. Bharucha for the Respondents CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 10.01.2005 DATED : 10.01.2005 DATED : 10.01.2005 P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Appellant and the learned counsel for the Respondents. Perused paragraph 9 of the Memo of Appeal, wherein, the substantial questions of law are sought to be raised. We have also perused the judgment of the Income Tax Appellate Tribunal dated 29.1.2003. Specially for the reasons stated in the paragraph nos. 13, 14 and 15, we do not find any substantial questions of law, arising in the present Appeal, as sought to be contended by the Appellant. The Appeal is devoid of merits, the same stands dismissed. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)