1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2075 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Everest International Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Dr. K. Shivram with Ragesh Banka for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12TH OCTOBER, 2009. P.C. :- Heard learned counsel for the revenue. The Tribunal has relied upon the judgment of this Court in the case of Smt. Prabhavati S. Shah V/s. CIT reported in 231 ITR 1 (Bom). Learned counsel for the revenue could not distinguish the said judgment. Apart from this, findings of fact recorded by the Tribunal is based on the appreciation of evidence. 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.)