1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1034 OF 2009 AND INCOME TAX APPEAL NO.1035 OF 2009 The Commissioner of Income Tax – V, Mumbai ..Appellant. Versus Siro Plast Limited ..Respondent. Mr.Vimal Gupta for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 29TH JULY, 2009 P.C. : 1. Heard learned counsel for the revenue. The tribunal has recorded a finding that the returns suffered from curable defect. This is purely a finding of fact based on appreciation of evidence. We do not find any substantial question of law involved in these appeals. The appeals are, therefore, dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)