IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.768 OF 2008 INCOME TAX APPEAL NO.768 OF 2008 INCOME TAX APPEAL NO.768 OF 2008 The Comissioner of Income Tax ..Appellant. V/s. Shri Brij Kishore Soni ..Respondent. Mr.Vimal Gupta i/b. P.S.Sahadevan for appellant. Mr.Ajay R. Singh for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 29TH APRIL, 2009. DATED : 29TH APRIL, 2009. DATED : 29TH APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the revenue. Having seem the order of the Tribunal and the findings recorded, it is clear that it revolves around the appreciation of evidence in the facts and circumstances of the case. One cannot presume that payment may not have been made by the assessee of his liabilities to his creditors. No facts are brought to the contrary to show that the creditors were non existent and that the loan borrowed were time barred. As such, we do not see any substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limini 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.)