IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.269 OF 2009 INCOME TAX APPEAL NO.269 OF 2009 INCOME TAX APPEAL NO.269 OF 2009 Rajeshwari Talwar ..Appellant. V/s. The Dy. Commissioner of Income Tax ..Respondent. Ms.Beena Pilla i/b. Niraj Punmiya for appellant. Mr.A.S. Shmivsharan for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 15TH APRIL, 2009. DATED : 15TH APRIL, 2009. DATED : 15TH APRIL, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the appellant and the respondent. The appeal seeks to raise the following substantial questions of law :- 1) Whether on the facts and circumstances of the case, the Tribunal was right in confirming that the addition in account of seized jewellery on the grounds that the appellant had invested in them from undisclosed income ? 2) Whether the facts and circumstances of the case and in law, the Tribunal was right in holding that the seized jewellery represented unaccounted income of the appellant when no documentary evidence was found at the time of search ? 3) Whether the facts and circumstances of the case and in law, the Tribunal erred in not considering that the appellant had disclosed all the jewellery in the wealth tax returns and that the Government valuer had calculated the gross weight much less than what was disclosed by the appellant ? - = : 2 : = - 4) Whether on the facts and circumstances of the case, the Tribunal erred in not considering that there was evidence to show that the jewellery existed at a earlier date ? 2. All these questions revolve around the appreciation of evidence. Therefore, no substantial question of law is involved in this appeal. Appeal is dismissed in limini. (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)