bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1160 OF 2007 The Commissioner of Income Tax ..Appellant Vs. M/s.Merchant and Sons ..Respondent INCOME TAX APPEAL NO.1161 OF 2007 The Commissioner of Income Tax ..Appellant Vs. Mrs.Nahed J.Merchant ..Respondent Mr.P.S.Sahadevan for appellant in both the appeals. Mr.Ajay R.Singh in both the appeals. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 28TH AUGUST, 2009 P.C. Heard learned Counsel for the appellant. The Learned Counsel for the appellant fairly states that the issue involved in the appeals revolve around appreciation of evidence. In this view of the matter, one can hardly reach to the conclusion that the impugned order gives rise to any substantial question of law. In this view of the matter, both the appeals stand dismissed with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)