IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1761 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. Shri Riad Fyzee. ... Respondent. Ms.Anamika Malhotra for the appellant. P.J.Pardiwala, senior counsel i/b. A.K.Jasani for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 24th September 2009. P.C. : Heard learned counsel for the parties. 2. So far as first question is concerned, the said question can hardly be said to be a substantial question of law. The Tribunal was perfectly justified in recording finding of fact that for want of corroborative evidence statement made by the assessee during search was retracted. 3. So far as second question is concerned, the said question is not pressed. In this view of the matter, appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)