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. 218 OF 2009 TAX APPEAL NO. 218 OF 2009 TAX APPEAL NO. 218 OF 2009 The Commissioner of Income-tax-9, Mumbai. ... Appellant. V/s. M/s.Stypen Manufacturing Co.P.Ltd. ... Respondent. Suresh Kumar for the appellant. Atul K. Jasani 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 learned counsel for the parties. Perused appeal papers. 2. Having seen the question sought to be raised in this appeal and the findings recorded by the Tribunal, none of the questions can be said to be substantial question of law since the findings are recorded by the Tribunal after appreciation of evidence on record. 3. 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.)