IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1105 OF 2009 WITH INCOME TAX APPEAL NO. 1180 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Elation Investment Pvt.Ltd. ... Respondent. Suresh Kumar for the appellant. None for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 3rd August 2009. P.C. : Heard learned counsel for the appellant. 2. The questions sought to be raised in these appeals revolve around concurrent findings of fact recorded by the C.I.T.(A) and confirmed the Tribunal. Considering the concurrent findings recorded on the basis of appreciation of evidence on record, we do not see any substantial question of law involved in these appeals. Both appeals are, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)