1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.945 OF 2008 The Commissioner of Income Tax – 3, Mumbai ...Appellant V/s. M/s.Dima Construction & Leasing Private Limited ...Respondent. Mr.P.S. Sahadevan for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, J. DATE : 23RD NOVEMBER 2009 P.C. : 1. Mr.Sahadevan, learned counsel appearing for the revenue fairly states that the first question does not arise from the order of the tribunal. He further submits that so far as second question is concerned, it is nothing but finding of fact based on appreciation of evidence. 2. Accepting the submission of the learned counsel for the revenue, the appeal deserves to be dismissed. The appeal is, therefore, dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)