1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2009 OF 2009 The Commissioner of Income Tax – 15, Mumbai ..Appellant. Versus Sandeep Shorewala HUF ..Respondent. Mr.A.S. Shivsharan for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 18TH SEPTEMBER 2009 P.C. : 1. Heard learned counsel for the revenue. Perused appeal. Office objections are over-ruled. Registry is directed to register the appeal. The appeal is taken up for hearing at the request of the learned counsel for the revenue. 2. The learned counsel for the revenue fairly states that so far as first question is concerned, the same is covered by the Division Bench judgment of this Court in the case of Commissioner of Income Tax V/s. Walfort Share and Stock Brokers P.Ltd. reported in [2009] 310 I.T.R. 421. 3. So far as question (b) and (c) are concerned, we were taken through the order of the tribunal and discussion thereon including the findings of fact recorded by the tribunal, based on appreciation of evidence, with which no fault can be found. The view taken by the tribunal is a reasonable and possible view. No substantial question of law is involved in this appeal. 4. The appeal is thus dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)