1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.551 OF 2003 Messrs Kunden Saree Shoppe .. 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. Having heard Mr.A.K.Jasani, the learned counsel for the appellant, we are satisfied that all questions raised in the appeal are concluded on facts. 2. No substantial question of law arises. Appeal is dismissed. (R.M.LODHA, (R.M.LODHA, (R.M.LODHA, J.) J.) J.) (J.P. (J.P. (J.P. DEVADHAR, J.) DEVADHAR, J.) DEVADHAR, J.)