1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.454 OF 2003 Messrs Kunden Saree Shoppee .. Appellant v/s. Income-tax Officer, Ward-3(2), Pune. .. Respondent Mr.A.K.Jasani with Mr.Pramod Vaidya for appellant. Mr.R.V.Desai, senior counsel with Ms.S.V.Bharucha i/by Mr.P.Kapur for respondent. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 21st October, 2004 P.C. We find that Income Tax Appeal Nos.461 of 2003, 548 of 2003 and 599 of 2003 deal with different aspects. 2. We, accordingly, delink this appeal from those appeals. 3. Having heard the learned counsel for the appellant, we find that the findings recorded by the Income Tax Appellate Tribunal are concluded on facts. 4. No substantial question of law arises. Dismissed in limine. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)