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 ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.334 OF 2004 INCOME TAX APPEAL NO.334 OF 2004 INCOME TAX APPEAL NO.334 OF 2004 The Commissioner of Income Tax ..Appellant. V/s. M/s.Bhatia Enterprises ..Respondents. Mr.R.V.Desai with P. Kapoor for appellant. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 13TH JANUARY, 2005. DATED : 13TH JANUARY, 2005. DATED : 13TH JANUARY, 2005. P.C. :- P.C. :- P.C. :- . Heard learned counsel for the appellant. Perused the order passed by the Income Tax Appellate Tribunal dated 10th June, 2003, wherein it is held that the assessee has discharged the primary onus cast upon it by filing not only loan confirmations but also affidavits in 39 cases and personal attendance in a number of cases. In view of the aforesaid clear finding of fact recorded no substantial question of law is involved in this appeal. Hence appeal stands dismissed. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)