1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.761 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Shri Mahendra K. Jain ..Respondent. Ms.Suchitra Kamble for appellant. Mr.S.S. Shetty with H. Pai for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the appellant and the responent. All the three questions of law sought to be raised in this appeal revolve around the appreciation of evidence. 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.)