1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1220 OF 2009 The Commissioner of Income Tax -1, Mumbai ..Appellant. Versus Mahendra Ashtech Limited ..Respondent. Mr.Suresh Kumar for the appellant. Mr.S.N. Inamdar for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 12TH AUGUST 2009 P.C. : 1. Heard learned counsel for the revenue. Having gone through the finding recorded in para 9 of the impugned order, the learned counsel for the revenue does not dispute that the said finding is nothing but finding of fact based on appreciation of evidence. In this view of the matter, we do not find any substantial question of law arising out of the order of the tribunal. The appeal is, therefore, dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)