1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1490 OF 2009 The Commissioner of Income Tax – 26 ..Appellant. Versus Divyesh N. Shah ..Respondent. Mr.Suresh Kumar for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 14TH SEPTEMBER 2009 P.C. : 1. Heard Learned Counsel for the Appellant. It is not in dispute that no independent material after retraction is available with the revenue. If that be so, no fault can be found with the view taken by the tribunal. The appeal is without any substance. The appeal is accordingly dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)