IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.531 OF 2009 INCOME TAX APPEAL NO.531 OF 2009 INCOME TAX APPEAL NO.531 OF 2009 Commissioner of Income Tax ..Appellant. V/s. Mr.Jayant Babulal Doshi ..Respondent. Mr.D.K.Kamwal for appellant. Mr.B.V.Thavare with Priti Shukla for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 24TH APRIL, 2009. DATED : 24TH APRIL, 2009. DATED : 24TH APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the rival parties. The appeal seeks to raise the following questions of law :- 1) Whether on the facts and circumstances of the case and in law, the Tribunal had erred in quashing the order passed by CIT who had held that the deductions allowed u/s.80IA / 80IB was erroneous and prejudicial to the interest of revenue ? 2) Whether on the facts and circumstances of the case and in law, the Tribunal had erred in quashing the order passed by the CIT who had directed the assessing officer to withdraw the deduction allowed u/s.80IA / 80IB of the Act ? 2. From the findings recorded by the Tribunal, it is seen that the finding is based on appreciation of evidence. Consequently, no question of law is involved. The appeal is thus dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.)