srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 1456 OF 2008 The Commissioner of Income Tax ..Appellant Vs. Shri Shashikant P Mody ..Respondent Mr.P.S. Sahadevan for appellant. None for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 23th June,2009 P.C. The Tribunal has clearly recorded a finding that undisputedly no credit was introduced in the impugned assessment year, it was only a opening credit balance which were considered to be non-genuine. The question arising out of the impugned order revolves around appreciation of evidence and after appreciating the evidence the Tribunal has recorded a clear finding of fact with which no fault can be found. In this view of the matter, appeal stands dismissed in limini for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)