1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1505 OF 2009 AND INCOME TAX APPEAL NO.1800 OF 2009 Commissioner of Income Tax, Central III, Mumbai ...Appellant V/s. M/s.Vibhuti Investment Co. Limited ...Respondent. Mr.Suresh Kumar for the appellant. Mr.Atul K. Jasani for the respondents. CORAM : V.C. DAGA & J.P. DEVADHAR, J. DATE : 23RD NOVEMBER 2009 P.C. : 1. These appeals are preferred against the order of the tribunal dated 8-4-2008 for A.Y. 2001-2002 and A.Y. 2002-2003, relying upon its earlier order for A.Y. 1997-1998 to 1999-2000. The appeals preferred against the orders for A.Y. 1998-1999 and 1999-2000 being Income Tax Appeal No.706 of 2009 and 708 of 2009 have already been dismissed by this Court vide order dated 11-6-2009 holding that the finding of fact recorded were based on appreciation of evidence and did not suffer from any perversity. 2 2. The very same view is taken by the CIT (A) for A.Y. 2000-2001, against which no appeal was preferred by the assessee even before the Tribunal. In other words, the said order was accepted by the revenue. 3. In the above fact situation, it was obligatory on the part of the revenue to make out a case as to why are they challenging the assessment order for A.Y. 2001-2002 and 2002-2003. No explanation has came forward from the side of the revenue. 4. Under these circumstances, we see no substantial question of law. Apart from this, we reiterate our view which was taken in our order dated 11-6-2009 that the questions sought to be raised in these appeals revolve around finding of fact based on appreciation of evidence, with which no fault can be found. The appeal is, therefore, dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)