1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.93 OF 2003 M/s. Kumar Combines .. Appellant. V/s. Income-tax Officer, Ward 3(2), Pune .. Respondent. Mr.P.Y. Vaidya for the appellant. Mr.B.M. Chatterjee with V.H. Kantharia i/b. P. Kapur for the respondent. 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 : 7TH OCTOBER, 2004. DATED : 7TH OCTOBER, 2004. DATED : 7TH OCTOBER, 2004. P.C. : Having heard the learned counsel for the assessee, we are satisfied that the findings recorded by the Tribunal are concluded on facts and do not give rise to any question of law much less the substantial question of law. 2. 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.)