bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2071 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Unique Shanti Developers Pvt.Ltd. ..Respondent Mr.P.S.Sahadevan for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 24TH NOVEMBER,2009 P.C. Heard. Perused appeal. 2. Learned Counsel for the Revenue fairly states that the question of law involved in the appeal revolves around finding of fact recorded on the basis of appreciation of evidence available on record. Under these circumstances, we have no option but to dismiss the appeal. The appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)