IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG) NO. 3248 OF 2008 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Veeyes Offshore P.Ltd. ... Respondent. J.S.Saluja for the appellant. Ms.Asifa Khan for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th July 2009. P.C. : Heard. Office objections are overruled. Registry to register the appeal. Appeal is taken up for hearing by consent of parties. 2. Heard learned counsel for the parties. The Tribunal has recorded finding of fact based on appreciation of evidence and deleted penalty under section 271D of the Income Tax Act. Under these circumstances, considering the finding of fact recorded by the Tribunal, we see no substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)