1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1773 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Landmark Builders Pvt. Ltd. ..Respondent. Mr. J.S. Saluja for appellant. Mr. V.B. Patil for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD SEPTEMBER, 2009. P.C. :- Heard learned counsel for the revenue and the respondent. The issue sought in the appeal revolves around appreciation of evidence and findings of fact recorded therein by the Tribunal. We were also taken through the impugned order and the findings of fact recorded which are based on appreciation of evidence. In this view of the matter, the appeal does not raise any substantial question of law and hence the same is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)