IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 2358 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.Shivaji Roller Flour Mills Pvt.Ltd. ... Respondent. Ms.Padma Divakar for the appellant. A.K.Jasani for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th November 2009. P.C. : Office objections are overruled. Office to register the appeal. Appeal is taken up for hearing by consent of parties. Perused appeal 2. The question sought to be raised in this appeal was also involved in ITXA (L) No.2536/2006 which came to be rejected under rule 986 and order of the Tribunal impugned therein became final. So far as question raised in the present appeal is concerned, on the question itself it can conveniently be said that the question arises on appreciation of evidence. It can hardly be said to be a substantial question of law. In the result, appeal is dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)