srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 783 OF 2009 The Commissioner of Income Tax ..Appellant Vs. Ramesh V. Shah ..Respondent Ms. Suchitra Kamble for appellant. Mr. S.C. Tiwari for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 29th June, 2009 P.C. Heard learned Counsel for the parties. During the course of hearing, we were taken to the impugned order passed by the Tribunal, the question sought to be raised in this appeal 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. Considering the factual aspect which is based on the appreciation of evidence, no substantial question of law is involved in the present appeal. In this view of the 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.)