IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2103 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. Dr.(Mrs.) Nina A. Pai. ... Respondent. Vimal Gupta for the appellant. Manjukla Rao for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 15th October 2009. P.C. : Heard learned counsel for the parties. Perused appeal. 2. The issue sought to be raised in this appeal relates to deletion of addition of Rs.30 lakh on the ground that the assessee had established the genuineness of the gift and credit worthiness of the donor. The Tribunal has recorded finding of fact based on appreciation of evidence on record. In this view of the matter, we see no substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)