1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1931 OF 2009 The Commissioner of Income Tax – II, Thane ..Appellant. Versus Krishnakumar K Ashar ..Respondent. Mr.S.K. Bhatnagar with Mr.N.R. Prajapati for the appellant. Ms.Aasifa Khan for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 25TH SEPTEMBER 2009 P.C. : 1. Heard learned counsel for the revenue. The tribunal has recorded finding in para 2.5 of the impugned order, which is nothing but finding of fact based on appreciation of evidence, with which no fault can be found. No substantial question of law said to be arise from the order of the tribunal. 2. The appeal is thus dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)