1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.2321 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. Shri Kauntey M. Tanna ..Respondent. Mr.A.Ahuja i/b. N.A.Kazi for appellant. Mr.Anil Mishra for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 30TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the revenue and the respondent. Office objections are overruled. Registry is directed to register the appeal. 2. The appeal is taken up for hearing. After going through the orders, it seems that the entire question revolves around appreciation of evidence by the Commissioner of Income Tax and the Tribunal. No denominations are mentioned by the assessing officer in the order. In that view of the matter, the view taken by the Tribunal that only on the basis of the change in 2 denominations of the cash found cannot be made the basis for assessing the same as undisclosed income of the assessee. The findings of fact recorded by the Tribunal is based on the appreciation of evidence. Hence no substantial question of law arise in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)