1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1012 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Shri Nakul R. Arya ..Respondent. Mr.D.K.Kamwal for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the revenue. So far as first and second questions are concerned, he fairly states that the same are covered by the Division Bench judgment of this Court in the case of Commissioner of Income Tax V/s. Walfort Share and Stock Brokers P.Ltd. reported in [2009] 310 I.T.R. 421. 2. So far as the third question is concerned, it relates to gift and the Tribunal has given a 2 finding of fact based on the appreciation of evidence. Therefore, no 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.) (V.C.DAGA, J.)