1 srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1285 OF 2009 IN INCOME TAX APPEAL (L) NO. 306 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s. Sahney Kirkwood P Ltd ..Respondent Mr. J.S. Saluja for the Appellant. Mr. R. Murlidharan for the Respondent. CORAM :- V.C.DAGA & J.P. DEVADHAR ,JJ. DATE : 2nd July, 2009 P.C. Heard learned counsel for the Revenue. For the reasons stated in the affidavit, delay of 112 days in filing of the appeal is condoned. Notice of Motion is made absolute. All objections are overruled. Registry is directed to register the appeal. This appeals is taken up for hearing by consent of Revenue. The Tribunal has relied upon the order passed for assessment years 1991-92, 1995-96 and 1999-2000. The said orders barring the order for the assessment year 1999-2000 and were not challenged by the Revenue. So far as the appeal directing the Assessing Officer’s order for the assessment year 1999-2000 is concerned, the same bearing Income Tax Appeal (L) No.2197 of 2006 came to be dismissed by an order dated 18.12.2007. The question arising out of the impugned order revolves around appreciation of evidence and after appreciating the evidence the Tribunal has recorded a clear finding of fact with which no fault can be found. In this view of matter, appeal stands dismissed in limini for want of substantial question of law with no order as to costs. (J.P. DEVADHAR, J.) (V.C.DAGA,J.)