bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 2265 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Estate of J.K.S.Nicholson ..Respondent Mr.A.S.Shivsharan for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 14TH OCTOBER, 2009 P.C. 1. Heard learned Counsel for the parties. Perused appeal. Office objections are overruled. Registry is directed to register the appeal. 2. The question sought to be raised in this appeal revolves around deleting the addition of Rs.43,49,991/- made by A.O. On account of sale of jewellery u/s.68 of the I.T.Act,1961. The Tribunal has considered this issue in paragraph No.5 of its order. We were taken through the observations and findings recorded by the Tribunal. The Tribunal, after appreciation of evidence available on record, has recorded a clear finding of fact with which no fault can be found. We do not find any fault with the same. In this view of the matter the appeal stands dismissed in limine for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)