1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.3056 OF 2009 The Commissioner of Income Tax-II. ...Appellant. Vs. Kulkarni Pradeep Shivram. ...Respondent. .... Mr.Vimal Gupta for the Appellant. None for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. June 11, 2010. P.C. : The Tribunal has, by its decision, furnished reasons for coming to the conclusion that no investment was made by the assessee towards the stock, over and above the stock already disclosed in the books of account. The order of the Tribunal also records that the stock was determined by the Assessing Officer only on an estimated basis by preparing a tentative trading account. The order of the Tribunal is based on an over all assessment of the material and does not give rise to any substantial question of law. 2 The appeal is accordingly dismissed. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)