bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.818 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.Centrum Finance Ltd. ..Respondent Mr.P.S.Sahadevan i/b.Mr.Suresh Kumar for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 17th June,2009 P.C. 1. Heard. 2. Perused appeal. 3. The question of law sought to be raised in this appeal is revolve around appreciation of evidence. While considering the question of penalty imposed under Section 271(1)(c) of the Income Tax Act, the Tribunal has discussed the issue in detail in paragraph No.3 of its judgment and come to the conclusion that there was nothing on record to suggest any concealment in relation to the revised computation of income of the assessee. The Tribunal has also found that the assessee was not in a position to prove its claim in view of the hostile attitude of lessee as discussed in the order. 4. In this view of the matter, since the findings of fact are recorded by the Tribunal after appreciation of evidence, we see no substantial question of law in the present appeal so as to entertain the same. The appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)