1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1065 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. S.M. Dyechem Ltd. ..Respondent. Mr. J.S. Saluja for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 31ST JULY, 2009. P.C. :- Heard learned counsel for the revenue. He does not dispute that the questions involved in the appeal revolves around the appreciation of evidence placed on record. In this view of the matter, no substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA, J.)