bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INTEREST TAX APPEAL NO.1 OF 2009 The Commissioner of Interest Tax ..Appellant Vs. M/s.India Securities Ltd. ..Respondent Mr.J.S.Saluja for appellant. Mr.P.J.Pardiwalla, Senior Advocate with Mr.A.K.Jasani for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR, JJ. DATE : 22ND SEPTEMBER, 2009 P.C. 1. Heard. Perused appeal. 2. The question sought to be raised is dealt with by the Commissioner of Income Tax (Appeals) in detail in paragraph Nos.3.4 and 3.7 of its order. The findings are based on the percentage drawn by the appellate authority from various business activities of the respondent-assessee. The said findings of fact are affirmed by the Tribunal. 3. At this juncture, it is relevant to mention that the impugned order of the Tribunal deals with the order of CIT(A) for three A.Ys. i.e. 1994-95, 1995-96 and 1996-97. So far as the appeals relating to A.Y.1994-95 and 1995-96 are concerned, both of them are dismissed. 4. So far as present appeal is concerned, the question revolves around appreciation of evidence and finding of fact is recorded by the authorities below with which no fault can be found. The view taken is a reasonable and possible view of the matter. Appeal is thus without any substance, hence the same stands dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)