IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION GIFT TAX APPEAL (LDG.) NO. 1422 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Janta Bazar & Stores Pvt.Ltd. ... Respondent. Suresh Kumar for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th August 2009. P.C. : Heard. Office objections are over-ruled. Appeal is taken up for hearing at the request of the appellant. 2. Whether the Tribunal was justified in holding that no gift took place in the assessment year 1995-96 is the question of law raised in this appeal. The Tribunal has recorded concurrent finding of fact that no gift took place during the assessment year in question, as such deleted addition made by the assessing officer. No substantial question of law is involved in this appeal. Appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)