1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.1945 OF 2009 WITH INCOME TAX APPEAL (L) NO.989 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s. Allana Sons Ltd. ..Respondent. Mr. P.S.Shahadevan i/b. Suresh Kumar for appellant. Mr. Jitendra Jain for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the appellant and the respondent. For the reasons stated the affidavit, the delay is condoned. Motion is made absolute in terms of prayer clause (a). Office objections are overruled. Registry is directed to register the appeal. Motion is disposed of accordingly with no order as to costs. 3. By consent of the parties, the appeal is taken up for hearing. 2 4. Having heard both the parties and after going through the order of the Tribunal, we find that the isue revolves around the findings of fact recorded by the Tribunal based appreciation of evidence. In this view of the matter, no substantial question of law is involved in this appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)