1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2446 OF 2009 The Commissioner of Income Tax, Central – 1, Mumbai ..Appellant. Versus M/s.Wockhardt Life Sciences Limited, Mumbai .. .. ..Respondent. Mr.J.S. Saluja for the appellant. Mr.Parag Vyas with Mr.Atul K. Jasani for the respondent. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 7th January, 2010. P.C. : 1. The dispute in the present case relates to the reopening of assessment beyond a period of four years. The Tribunal has recorded a finding of fact that the assessee had disclosed all primary facts relating to the industrial undertakings relevant to the eligibility for deduction and all primary facts relating to the industrial undertakings not eligible for deduction. In view of the finding of fact, the condition precedent for invoking the provisions of Section 147 namely failure of the assessee to disclose fully and truly all material facts necessary for his assessment, for that assessment year, is not fulfilled. 2 2. The Appeal filed by the revenue does not give rise to any substantial question of law and shall accordingly stand dismissed. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)