1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2494 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Pranav Securities Pvt. Ltd. ..Respondent. Mr. Vimal Gupta for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 17TH NOVEMBER, 2009. P.C. :- 1. Heard learned counsel for the revenue. Office objections are overruled. Registry is directed to register the appeal. At the instance of the revenue, appeal is taken up for admission. 2. The issue sought to be raised in the appeal revolves around depreciation u/s.271(1)(c) of the Income Tax Act, 1961. The quantum appeal bearing Income Tax Appeal No.384 of 2009 has already been dismissed by this Court vide order dated 02/09 /2009. 3. Even otherwise, no fault can be found with the order of the Tribunal which is a finding of fact based on appreciation of evidence. No substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)