bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1365 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Deoralia Finance Pvt. Ltd. ..Respondent Mr.P.S.Sahadevan for appellant. Mr.K.Shivram i/b. Ajay R.singh and Paras Savla for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 25TH AUGUST, 2009 P.C. Heard learned Counsel for the parties. 2. The question sought to be raised in the appeal can hardly be said to be a substantial question of law, since the Tribunal has relied upon the judgment of the Apex Court in the case of Manish Maheshwari Vs. ACIT, 289 ITR 341 (SC) and has also recorded a finding that the returns were filed on the basis of very papers and material which were accepted under Section 143(1)(a) of the Act. Under these circumstances, it can hardly be said that the appeal involves any substantial question of law. In this view of the matter, appeal stands dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)