1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1186 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Manubhai Sons & Co. ..Respondent. Mr. P.S. Sahadevan for appellant. Mr. S.N. Inamdar for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 4TH AUGUST, 2009. P.C. :- Heard learned counsel for the rival parties. The Tribunal has taken similar view for the earlier assessment years and the same was accepted by the revenue consistently for a fairly long period of time. Even otherwise, the issue sought to be raised revolves around the findings of fact recorded by the Tribunal based on appreciation of evidence and we find no fault in the view taken by the Tribunal which appears to be a reasonable and possible view. In this view of the matter, no substantial question of law arise in the appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA, J.)