1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1614 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Shri Vikas Oberoi ..Respondent. Mr. P.S. Sahadevan for appellant. Mr. A.K. Jasani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD SEPTEMBER, 2009. P.C. :- Heard learned counsel for the revenue. He does not dispute that all the questions sought to be raised in the appeal revolve around the appreciation of evidence and findings of fact recorded by the Tribunal. In this view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)