:1: bgp bgp bgp IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.385 OF 2009 APPEAL NO.385 OF 2009 APPEAL NO.385 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Hiralal H.Gandhi ..Respondent Mr.D.K.Kamwal for Appellant. Mr.Prakash Shah i/b.PDS Legal for respondent. CORAM CORAM CORAM :- V.C.DAGA & :- V.C.DAGA & :- V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 27TH APRIL,2009 : 27TH APRIL,2009 : 27TH APRIL,2009 P.C. P.C. P.C. . Heard. . Having seen the questions raised in the appeal, both the questions revolve around appreciation of evidence and the facts and circumstances of the case brought on record. These questions can hardly be said to be substantial questions of law. The appeal is, therefore, dismissed in limine for want of substantial question of law. No order as to costs. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.)