-1- IN THE HIGH COURT OF JUDICATURE AT BOMBAY + ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1262 OF 2000 The Commissioner of Income-Tax ) Mumbai City-II, Mumbai ).. Appellant Versus M/s Ferrel Anand Machinery Lfgs. Ltd. ).. Respondent None present for the Appellant. CORAM: SWATANTER KUMAR, C. J. & A. P. DESHPANDE, J. DATE: 8TH JULY 2008. P.C. This Appeal has been directed against the order of the Income Tax Appellate Tribunal dated 26th April 2000. Vide this order, the Appeal preferred by the assessee was partially accepted and the Tribunal held that, in view of the facts and circumstances of the case, disallowance at the rate of 10% of the total expenses claimed by the assessee for each year under Appeal could not be said to be on a -2- higher side and on findings of facts the same was accepted while other reliefs were rejected. The Appellant, vide this Appeal, has challenged this order in the present Appeal on the questions of law suggested. In our view, no question of law much less substantial question of law arises in the present Appeal. On the contrary, the finding is totally based upon appreciation of evidence and facts of the case. Moreover, the impact of revenue is very small. 2. Nobody is present on behalf of the Appellant. Appeal dismissed for default. CHIEF JUSTICE A.P. DESHPANDE, J.