1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.585 OF 2009 The Commissioner of Income Tax ..Appellant. Versus M/s.Kedia Investment Corporation ..Respondent. Mr.P.S. Sahadevan for the appellant. Mr.P.J. Pardiwala, senior counsel with Ms.Aasifa Khan for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 10TH JUNE, 2009 P.C. : 1. Heard learned counsel for the revenue. 2. The questions sought to be raised in this appeal revolves around the finding of fact recorded by the Commissioner of Income Tax (Appeals) as well as the tribunal. Appreciation of evidence cannot give rise to a question of law. No substantial question of law is involved in this appeal. The appeal is therefore dismissed. No costs. (V.C. Daga, J.) (J.P. Devadhar, J.)