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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.15 OF 2002 INCOME TAX APPLICATION NO.15 OF 2002 INCOME TAX APPLICATION NO.15 OF 2002 The Commissioner of Income-tax ..Applicant. V/s. M/s. Patel Pvt. Ltd. ..Respondent. Mr.B.M.Chatterjee with Shiv Motariya for applicant. Mr.Singh i/b. K.Gopal & Pramod Kumar for respondent. CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 12TH JUNE, 2006. DATED : 12TH JUNE, 2006. DATED : 12TH JUNE, 2006. P.C. :- P.C. :- P.C. :- Heard the learned counse for the applicant. Having seen the finding of fact recorded by the Tribunal in the last but one para, we do not see any substantial question of law involved in the application. In the result, application is dismissed in limini with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)