bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1450 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Lemiur Air Express ..Respondent Mr.P.S.Sahadevan for appellant. Ms.A.Vissanjee for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 25TH AUGUST, 2009 P.C. 1. Heard learned Counsel for the parties. 2. The Tribunal, while considering the issue, in paragraph No.8 of its order, has recorded a finding reading as under: 8.........Secondly, since an estimate by the assessee has only been substituted by another estimate by the Assessing Officer it can not be said that there was any mens-rea on the part of the asessee in filing the return of undisclosed income. 3. Considering the aforesaid finding, it is not possible to hold that any substantial question of law is involved in the appeal. The appeal is, therefore, dismissed for want of substantial question of law. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)