IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 1191 OF 2007 TAX APPEAL NO. 1191 OF 2007 TAX APPEAL NO. 1191 OF 2007 The Commissioner of Income-tax-VI. ... Appellant. V/s. M/s.Morarjee Gokuldas Spinning & Weaving Mills Ltd. ... Respondent. P.S.Sahadevan for the appellant. J.D.Mistry i/b. Kanga & Co. for the respondent. CORAM CORAM CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED DATED DATED : 9th April 2009. : 9th April 2009. : 9th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Heard leaned counsel for the parties. Perused appeal. 2. The appeal raises following questions: "Whether on the facts and circumstances of the case and in law, the ITAT was justified in deleting the addition made under section 68 of the Act ignoring that the respondent assessee had neither explained the nature nor the source of the credit? 3. After having examined the impugned order of the Tribunal, the Tribunal has relied upon its judgment of the earlier year. The appeal challenging the said judgment of the earlier year has been dismissed vide order dated 9th January, 2008. 4. Even otherwise, the question sought to be raised arises out of an appreciation of evidence, which can hardly be said to be a substantial question of law warranting consideration of this appeal. 5. In the above view of the matter, appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, (J.P.DEVADHAR, (J.P.DEVADHAR, J.) J.) J.) (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.)