1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1289 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. KEC International Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr.Nitesh Joshi with L.V.Bomner i/b. M/s. Shaunak Satpute & Co. for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD SEPTEMBER, 2009. P.C. :- 1. Heard learned counsel for the revenue. He fairly states that the so far as the first question is concerned, the same is covered by the judgment of this Court in the case of Premier Automobile V/s. Income Tax Officer & Ors. reported in 264 ITR 193, whereas the third question is concerned, it is covered by the judgment of this Court in the case of CIT V/s. Parle Biscuit Ltd. reported in [2006] 282 ITR 547 (Bom.) against the revenue. 2. So far as the second question is concerned, we find that the said question sought to be raised is nothing but a finding of fact recorded by the Tribunal based on the appreciation of evidence with which no fault can be found. In totality, no substantial question of law is involved in the appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)