1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2124 OF 2009 The Commissioner of Income ..Appellant. V/s. Shri Punit G. Makharia ..Respondent. Ms. Anamika Malhotra for appellant. Mr. N.M. Porwal for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 30TH NOVEMBER, 2009. P.C. :- Heard learned counsel for the Revenue and the respondent. The issue sought to be raised in the appeal is findings of fact recorded by the Tribunal based on appreciation of evidence. We find no fault with the said finding. 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.)