:1: bgp bgp bgp IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.904 OF 2008 APPEAL NO.904 OF 2008 APPEAL NO.904 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.K.Raheja Pvt.Ltd. ..Respondent Mr.B.M.Chatterjee a/w.Mr.P.S.Sahadevan for Appellant. Mr.J.D.Mistry a/w.Ms.Vedpathak i/b.Mehta & Girdharilal for respondent. CORAM CORAM CORAM :- V.C.DAGA & :- V.C.DAGA & :- V.C.DAGA & J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. J.P.DEVADHAR,JJ. DATE DATE DATE : 22ND APRIL,2009 : 22ND APRIL,2009 : 22ND APRIL,2009 P.C. P.C. P.C. . Heard. 2. The Tribunal has recorded finding of fact after appreciation of evidence and also observed that the Assessing Officer has failed to bring on record any evidence to prove that the investments made in the case of assessee in the preceding years have been made out of borrowed funds. In this view of the matter, no substantial question of law involved in the present appeal. The appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.)