1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.69 OF 2004 The Commissioner of Income Tax, Mumbai City VII, Mumbai .. Appellant v/s. M/s. Ultra Plastics & Ind.P.Ltd. .. Respondent Mr.R.V.Desai, senior counsel with Ms.S.V.Bharucha i/by Mr.S.S.Sarkar for the appellant. CORAM : R.M.LODHA AND J.P.DEVADHAR, JJ. DATED : 25th November, 2004 P.C. Heard Mr.R.V.Desai, the learned senior counsel for the revenue. 2. The findings recorded by the Tribunal are concluded on facts. 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.)