1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.864 OF 2009 The Commissioner of Income Tax, Central III, Mumbai ..Appellant. Versus Shri Mahendra Kumar Mansinghka ..Respondent. Mr.Suresh Kumar for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 27TH JULY, 2009 P.C. : 1. Heard. All questions raised in this appeal are based on appreciation of evidence and the same cannot be said to be a questions of law unless it is demonstrated that the evidence which is not on record has been considered or the evidence which is on record is perversly appreciated. None of these grounds are to be found in this appeal. 2. In this view of the matter, no substantial questions of law involved in this appeal. The appeal is, thus, dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)