bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.2402 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.Speciality Equipment Ltd. ..Respondent Mr.P.S.Sahadevan for the appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 1ST JULY, 2009 P.C. Heard. Perused appeal. The question of law sought to be raised in the present appeal revolves around findings of fact recorded by the Tribunal based on appreciation of evidence. In this view of the matter, no substantial question of law is involved in the appeal. Hence, the appeal stands dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)