srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 452 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Shri Surendra Kumar Agarwal (HUF) ..Respondent Mr. K.R. Chaudhari for appellant. Mr. Suneet Moholkar for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 23rd June,2009 P.C. Heard learned counsel for the parties. First question relates to the deleting the additions made by Assessing Officer of Rs. 17,95,000/-. During the course of hearing, we were taken to the order passed by the Tribunal. The Tribunal has categorically recorded a finding that the loan of Rs. 17,95,000/- taken by the assessee is genuine, therefore, the Assessing Officer was not justified in making the addition under section 68 of the Income Tax Act. The question arising out of the impugned order revolves around appreciation of evidence and after appreciating the evidence the Tribunal has recorded a clear finding of fact. Having seen the findings recorded by the Tribunal, we do not see any fault with the view taken by the Tribunal. So far as second question is concern, it does not survive. In this view of the matter, appeal stands dismissed in limini for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)