1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1457 OF 2009 The Commissioner of Income Tax – 9, Mumbai ..Appellant. Versus M/s.Aquafine Agri Industries P. Limited Mumbai ..Respondent. Mr.Suresh Kumar for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 9TH SEPTEMBER 2009 P.C. : 1. Heard learned counsel for the revenue. 2. The question sought to be raised in this appeal revolves around the finding of fact based on appreciation of evidence, with which no fault can be found. The tribunal has considered the issue and recorded finding of fact in para 7 of its judgment. We were taken through the order of the tribunal. The view taken by the tribunal is a reasonable and possible view. No substantial question of law arises in this appeal. The appeal is thus dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)