IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1677 OF 2008 The Commissioner of Income Tax ..Appellant Vs. Omarsons Apparels Pvt. Ltd. ..Respondent Mr.Suresh Kumar for appellant. Mr.P.C.Tripathi i/b. Ajay R. Singh and Paras Savla for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE :- 22ND JULY, 2009 P.C. 1. Heard. Perused appeal. 2. The question sought to be raised in the appeal revolves around estimation of gross profit. The Assessing Officer has estimated it @ 28% whereas, the Commissioner of Income Tax (A) has estimated it @ 20%. The Tribunal has, ultimately estimated it at 18%. The estimation of gross profit cannot be a subject matter of substantial question of law. Since the Tribunal has appreciated the factual aspect and recorded a finding of fact, we see no substantial question of law in the appeal. The appeal is, therefore, dismissed in limine for want of substantial question of law. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)