IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1285 OF 2009 The Commissioner of Income-tax. ... Appellant. V/s. M/s.P.Dineshkumar & Company. ... Respondent. Ms.Anuradha Mane for the appellant. Dr.K.Shivram with A.R.Singh & P.S.Savla for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 10th September 2009. P.C. : Heard learned counsel for the parties. 2. Having seen the findings of fact recorded by the tribunal in para-6 of the order and conclusion arrived at in para-7 thereof, we do not see any substantial question of law involved in this appeal. Appeal is, therefore, dismissed with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)