1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.490 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. Mahesh Nagai Sahakari Pat Sanstha Ltd. ..Respondent. Mr. Vimal Gupta for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 14TH AUGUST, 2009. P.C. :- Heard learned counsel for the revenue. We are taken through the orders of the CIT as well as that of the Tribunal. The CIT(A) has noted that the assessee was under a bonafide belief that the provisions of section 269SS and 269T did not apply to a credit society and this bonafide belief together with the genuineness of the transactions constituted a reasonable cause. The Tribunal appears to have taken the same view and confirmed the order of the CIT (A). Considering the facts and circumstances of the case, we see no reason to entertain this appeal. The view taken is a reasonable and possible view. No question of law, much less substantial question of law warranting the adjudication in appellate jurisdiction of this Court arises. The appeal is, therefore, dismissed in limini for want of any substantial question of law. No order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)