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 APPLICATION NO. 483 OF 1999 INCOME TAX APPLICATION NO. 483 OF 1999 INCOME TAX APPLICATION NO. 483 OF 1999 The Commissioner of Income-tax, Bombay City-III, Bombay. ...Applicant V/s M/s.Allans Sons Ltd. ...Respondents Dr.P. Daniel for Applicant. None for Respondents. CORAM : S. RADHAKRISHNAN AND CORAM : S. RADHAKRISHNAN AND CORAM : S. RADHAKRISHNAN AND A.S. AGUIAR, JJ. A.S. AGUIAR, JJ. A.S. AGUIAR, JJ. DATED : JUNE 21, 2005. DATED : JUNE 21, 2005. DATED : JUNE 21, 2005. P.C. :- P.C. :- P.C. :- . Heard learned Counsel for the applicant. . Perused the order passed by the Income Tax Appellate Tribunal. The question sought to be raised is only based on the facts and circumstances and the same is purely based on the findings of facts. We do not find any substantial question of law in the above application. . Application is dismissed. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (A.S. AGUIAR, J.) (A.S. AGUIAR, J.) (A.S. AGUIAR, J.)