1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1157 OF 2009 AND INCOME TAX APPEAL NO.1158 OF 2009 AND INCOME TAX APPEAL NO.1181 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Anubhav Market Research & Development Pvt. Ltd. ..Respondent. Mr. Bhatnagar with N.R. Prajapati for appellant. Mr. K. Gopal with Jitendra Singh.for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 10TH AUGUST, 2009. P.C. :- 1. Heard learned counsel for the revenue and learned counsel for the respondent-assessee. The issue sought to be raised in the above appeals relates to the transactions between M/s.Atul Ltd., M/s.Amal Products and the assessee. In the case of M/s. Atul Ltd., the Tribunal has held that the transaction between the Atul Industries and M/s. Anubhav Market Research and Development (P) Ltd. i.e. the assessee is also the same genuine transactions and the Tribunal has taken into account the factual aspects and also went on to record the findings that the view taken by the CIT was correct in law. Under these circumstances, considering the findings recorded by both the authorities below, we find that it is based on appreciation of evidence and no fault can be found with the same. In this view of the matter, no substantial question of law arise in the above appeals. All the appeals are, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)