bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1840 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Suresh Kumar Khurana ..Respondent Mr.P.S.Sahadevan for appellant. Mr.M.Subramanian i/b. V.S.Hadade 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. So far as first question is concerned, it is nothing but a finding of fact based on appreciation of evidence. The certificate which is filed during the course of appeal can conveniently said to be an assessment proceeding. In this view of the matter, appeal stands dismissed in limine for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)