srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 577 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s. International Film Distribution (India) ..Respondent INCOME TAX APPEAL NO. 578 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Mr. Ashwin M. Sawani ..Respondent Mr. Vimal Gupta a/w P.S. Sahadevan for appellant in both appeals. Ms. Usha I. Dalal for respondents in both appeals. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 23rd June,2009 P.C. Heard. At the request of the learned counsel for the parties, both the above appeals are taken up for hearing. Learned counsel for the respondents states that appeals filed before the Tribunal were time barred. During the course of hearing we were taken to the order passed by the Tribunal. The question arising out of the impugned order revolves around appreciation of evidence and after appreciating the evidence the Tribunal has recorded a clear finding of fact with which no fault can be found. In this view of the matter, both appeals stand dismissed in limini for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)