1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2272 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s.Trig Guardforce Ltd. ..Respondent. Mr.Suresh Kumar for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 30TH 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. After going through the order of the Tribunal, we find that the findings of fact is recorded by the Tribunal based on the appreciation of evidence. In this view of the matter, no substantial question of law is involved in the appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)