:1: bgp bgp bgp IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.65 OF 2009 APPEAL NO.65 OF 2009 APPEAL NO.65 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Smt.Kavita G.Ahuja ..Respondent Mr.A.S.Shivsharan for Appellant. Mr.Sameer G.Dalal for respondent. CORAM CORAM CORAM :- V.C.DAGA & :- V.C.DAGA & :- V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 22ND APRIL,2009 : 22ND APRIL,2009 : 22ND APRIL,2009 P.C. P.C. P.C. . Heard. . So far as question (a) is concerned, the decision of the Tribunal revolves around appreciation of evidence and a finding of fact is recorded by the Tribunal. It cannot be said to be a substantial question of law. . So far as question (b) is concerned, the same also revolves around appreciation of evidence and the finding is based on finding of fact. The substantial question of law does not arise from the same. . So far as question (c) is concerned, the same is interlinked with question (a). . In the above view of the matter, the appeal is dismissed in limine for want of substantial question of law. 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.)