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. 355 OF 2009 TAX APPEAL NO. 355 OF 2009 TAX APPEAL NO. 355 OF 2009 The Commissioner of Income-tax-5, Mumbai. ... Appellant. V/s. M/s.Nahar Estate P.Ltd. ... Respondent. Suresh Kumar for the appellant. M.L.Chaturvedi 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 : 20th April 2009. : 20th April 2009. : 20th April 2009. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the rival parties. Perused appeal. 2. Both questions sought to be raised in this appeal are decided by the C.I.T.(Appeals) as well as by the Tribunal after appreciation of evidence by recording concurrent findings of fact. Since both questions are revolving around appreciation of evidence, no substantial question of law is involved. 3. 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.)