1 srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1516 OF 2009 IN INCOME TAX APPEAL (L) NO. 746 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s Shaw Wallace Breweries Ltd. ..Respondent Mr. Vimal Gupta a/w P.S. Sahadevan for the Appellant. None for the respondent. CORAM :- V.C.DAGA & J.P. DEVADHAR ,JJ. DATE : 02nd July, 2009 P.C. Heard. Inspite of service nobody is present for the respondent. For the reasons stated in the affidavit, delay of 20 days in filing the appeal is condoned. Notice of Motion is made absolute. All office objections are overruled. Registry is directed to register the appeal. The appeal is taken up for hearing. Learned counsel appearing for the appellant-revenue fairly states that the first question sought to be raised in this appeal relating to the employee’s contribution to Provident Fund is squarely covered by the judgment of this Court in the case of CIT Vs. M/s. WMI Cranes Ltd. In ITXA No. 1155 of 2007, decided on 9th October, 2007. So far as second question is arising out of the impugned order revolves around appreciation of evidence and after appreciating the evidence the Tribunal has recorded a clear finding of fact with which no fault can be found. In this view of matter, appeal stands dismissed in limini for want of substantial question of law with no order as to costs. (J.P. DEVADHAR, J.) (V.C.DAGA,J.)