IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1132 OF 2008 The Commissioner of Income-tax-8 .. Appellant vs. M/s.Crescent Organics P. Ltd. .. Respondent Mr.P.S.Sahadevan Mr.Suresh Kumar for Appellant Mr.S.G. Dalal for Respondent CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 19th JUNE, 2009 P.C.: 1.Heard. Office objections are overruled. Registry is directed to register this Appeal. By consent of parties, Appeal is taken up for hearing on admission. 2.We were taken through the order of the Tribunal by the parties, which relates to the question of deletion of addition of Rs.11,35,500/- made under Section 40A(2)(b) of the Income Tax Act. Having seen the finding, we are constrained to record that the finding of fact is based on the appreciation of evidence. 3.In this view of the matter, no substantial question of law is involved. Appeal is dismissed. No order as to costs. [J.P. DEVADHAR, J.] [V.C. DAGA, J.]