1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1497 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Metal Concepts India ..Respondent. Mr. P.S. Sahadevan for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 26TH AUGUST, 2009. P.C. :- Heard learned counsel for the revenue. The question sought to be raised in the appeal relates to recall of the original order. The Tribunal while recalling the order has recorded a finding of fact based on the appreciation of evidence. No fault can be found with the said order. In this view of the matter, 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.)