bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1981 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Samson Maritime Ltd. ..Respondent Mr.P.S.Sahadevan for appellant. Mr.B.V.Jhaveri with Ms.Preeti Shukla for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 7TH OCTOBER, 2009 P.C. 1. Heard learned Counsel for the parties. Perused appeal. 2. After a detailed debate, learned Counsel for the appellant agrees that so far as first question is concerned, it does not arise from the impugned order and the second question is nothing but an appreciation of evidence. In this view of the matter, appeal stands dismissed for want of substantial question of law. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)