1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.148 OF 2002 The Commissioner of Income-tax Bombay City-VII, Bombay .. Appellant. V/s. M/s.Vaishali Road Carriers .. Respondent. Mr.K.R. Chaudhary i/b. H.D.Rathod for the appellant. CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 11TH AUGUST, 2004. DATED : 11TH AUGUST, 2004. DATED : 11TH AUGUST, 2004. P.C. : . Heard Mr.K.R. Chaudhary, the learned counsel for the revenue. 2. The Commissioner of Income Tax (Appeals) has dealt with the matter elaborately for reaching the conclusion that the assessement done by the assessee based on 50% of the value of goods was quiet reasonable. The Income Tax Appellate Tribunal concurred with the view and adopted the reasoning of the Commissioner of Income Tax (Appeals). 3. In our considered view the concurrent 2 finding of the Commissioner of Income Tax (Appeals) and the Income Tax Appellate Tribunal is concluded on facts. 4. No substantial question of law arises in this appeal. 5. The appeal is dismissed in limine. (R.M. LODHA, J.) (R.M. LODHA, J.) (R.M. LODHA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)