1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2188 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Paradiam Exports Ltd. ..Respondent. Mr. Suresh Kumar for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 30TH NOVEMBER, 2009. P.C. :- Heard learned counsel for the revenue. He fairly states that the issue sought to be raised revolves around the findings of facts based appreciation of evidence. In this view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)