bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2114 OF 2009 Commissioner of Income Tax ..Appellant Vs. M/s.Trinity ..Respondent Ms.Suchitra Kamble for appellant. Dr.K.Shivram a/w. Mr.A.R.Singh for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 14TH DECEMBER,2009 P.C. 1. Heard. Perused appeal. 2. The question sought to be raised in the appeal has been considered by the CIT(A) and affirmed by the Tribunal. Both the authorities below have rightly held that the subject property did not become the part of the property of the partnership firm, since it was never brought into the partnership firm. Under these circumstances, the view taken by the Tribunal is a reasonable and possible. No fault can be found with the same. In this view of the matter, the appeal is devoid of any substance. Hence, the same stands dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)