1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 835 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Manoj Housing Finance Co. Ltd. ..Respondent. Mrs Suchitra Kamble for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20TH JULY, 2009. P.C. :- 1. Heard learned counsel for the revenue. She fairly states that so far as the first question is concerned, the same is covered by the Division Bench judgment of this Court in Income Tax Appeal No.114 of 2009 decided on 9/2/2009 in the case of Director of Income Tax (International Taxation) V/s. M/s. Oman International Bank SAOG (unreported). 2. Whereas the second question revolves around the findings of fact given by the Tribunal based on appreciation of evidence and no fault can be found with the impugned order. 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.)