abs IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 601 OF 2005 Commissioner of Income Tax, City-XVI .. Appellant V/s Shashikant N. Ruia .. ,Respondent Mr.Vimal Gupta i/b Mr.Pankaj Kapoor for the Appellant. Mr.A.K. Jasani for the Respondent. CORAM : SWATANTER KUMAR, C.J. & CORAM : SWATANTER KUMAR, C.J. & CORAM : SWATANTER KUMAR, C.J. & A.P. DESHPANDE, J. A.P. DESHPANDE, J. A.P. DESHPANDE, J. DATE : 16TH SEPTEMBER 2008 DATE : 16TH SEPTEMBER 2008 DATE : 16TH SEPTEMBER 2008 P.C. P.C. P.C. : 1. We have heard the learned counsel for the Appellant. 2. The proposed framed questions of law can hardly be questions of law much less substantial questions of law determining the valuation of the property which primarily is a matter of appreciation of evidence which has been recorded and arrived at by the Tribunal based on the record before it. Appeal is dismissed. CHIEF JUSTICE A.P. DESHPANDE, J.