1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2162 OF 2009 The Commissioner of Income ..Appellant. V/s. M/s. Jac Air Services Pvt. Ltd. ..Respondent. Mr. Suresh Kumar for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7TH DECEMBER, 2009. P.C. :- Heard learned counsel for the revenue. Learned counsel for the revenue fairly states that the question sought to be raised in the appeal revolves around the findings on fact based on the appreciation of evidence. In this view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)