1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1831 OF 2009 AND INCOME TAX APPEAL NO.1832 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Bansilal Ramnath Agarwal Charitable Trust ..Respondent. Mr. Vimal Gupta for appellant. Mr. A.K. Jasani for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7TH DECEMBER, 2009. P.C. :- Heard learned counsel for the revenue and learned counsel for the respondent. The question sought to be raised in the above appeals revolve around the findings of fact recorded by the Commissioner of Income Tax (Appeals) and confirmed by the Tribunal. The findings of fact recorded is based on the appreciation of evidence. We find no fault in the said finding. In this view of the matter, no substantial question of law arise in the above appeals. Both the appeals are dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)