Tax Appeal No. 181 Of 2004 vs Unknown

(Per : HON'BLE MR.JUSTICE D.A.MEHTA) 1Heard Mr.Pranav G.Desai, learned Standing Counsel for the Appellant-Revenue.

2The Tribunal has recorded findings of fact after appreciating evidence on record and hence no question of law, much less a substantial question of law can be said to arise out of the impugned order of the Tribunal. The appeal is accordingly dismissed.

(D.A.Mehta, J) (H.N.Devani,J) m.m.bhatt