1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORIGINAL SIDE INCOME TAX APPEAL NO.106 OF 2004 The Commissioner of Income Tax Mumbai city XIV Appellant vs. M/s.Jamnadas M. Choksi Jewellers, Mumbai Respondent Mr.R.V.Desai, senior counsel with Mr.R.Asokan i/b. Mr.H.D.Rathod for the appellant. CORAM : R. M. LODHA & J.P. DEVADHAR,JJ. DATED : 21st December 2004 P.C. Heard. 2. The findings recorded by the Income Tax Appellate Tribunal are concluded on facts. 3. No substantial question of law arises. 4. Dismissed in limine. (R.M. (R.M. (R.M. LODHA,J.) LODHA,J.) LODHA,J.) (J.P. (J.P. (J.P. DEVADHAR,J.) DEVADHAR,J.) DEVADHAR,J.)