IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2042 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.D.K.Enterprises. ... Respondent. Suresh Kumar for the appellant. J.D.Mistry with Atul K. Jasani for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 3rd November 2009. P.C. : Heard learned counsel for the parties. Perused appeal. 2. We were taken through the order of the Tribunal in support of question of law sought to to be raised, to contend that the order of the Tribunal is erroneous. Having gone through the same, both questions revolve around appreciation of evidence and findings of fact based thereon, which can hardly be said to be substantial questions of law. Appeal is, therefore, dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)