1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1207 OF 2009 AND INCOME TAX APPEAL NO.1684 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Pankaj Piyush Trade & Investment Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. B.V. Jhaveri for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7TH SEPTEMBER, 2009. P.C. :- 1. Heard learned counsel for the revenue and learned counsel appearing for the respondent. The question sought to raised in the appeals revolve around the justification in allowing the proportionate interest of Rs. 7,69,46, 388/- disallowed on the value of shares invested. The Tribunal has considered this aspect in paragraph 6.1 of its order and has recorded a finding of fact after appreciation of evidence with which we find no fault. 2. So far as the second question regarding deletion the addition of Rs.5,15,65,105/- is concerned, the Tribunal has confirmed the order of CIT(A) wherein CIT(A) had observed as under:- 2 " ....Accordingly, I am of the opinion that there is no ground for making any addition on account of unsecured loans as the genuineness of the transactions, identity of the payee and credit worthiness of the creditors have already been established. The addition of Rs. 5,15,65,105/- is deleted. " 3. In the above view of the matter, one cannot find fault with the findings of fact recorded by the Tribunal after appreciation of evidence. No substantial question of law arise in these appeals. Both the appeals are dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)