1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.122 OF 2004 The Commissioner of Income Tax, Mumbai city-XIV, Mumbai Appellant vs. Mr.Anil Tibrewala Respondent Mr. R.V.Desai, senior counsel i/b. Mr.H.D.Rathod for the appellant. Mr.Sanjeev M. Shah for the respondent. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 13th December 2004 P.C. Heard. 2. The impugned order does not suffer from any legal infirmity. No substantial question of law arises. 3. 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.)