1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1524 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Sukhsagar Restaurant ..Respondent. Mr.P.S.Sahadevan i/b. Anuradha Mane for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 24TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the revenue. Office objections are overruled. Registry is directed to register the appeal. 2. The appeal is taken up for hearing at the request of learned counsel for the revenue. We are taken through the question of law sought to be canvassed in the light of the judgment of the Tribunal. The issue revolves around the findings of fact recorded by the Tribunal based on the appreciation of the evidence. We see no fault in the impugned order. 2 3. Even otherwise, the tax effect is marginally higher than Rs.4 lakhs. In the totality of the circumstances, the appeal is devoid of any substance and hence the same is dismissed in limini for want of substantial question of law with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)