bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.799 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s.Globe Accessories Pvt. Ltd. ..Respondent Mr.P.S.Sahadevan for appellant. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 17th June,2009 P.C. Heard. The question of law sought to be raised in this appeal is revolving around reopening of assessment after four years. The Tribunal has considered this aspect and after considering the factual aspect, the Tribunal has recorded finding of fact, which is based on an appreciation of evidence and that there was no fault on the part of the assessee to disclose the details fully and truly together with all material facts. In this view of the matter, no substantial question of law is involved in the present appeal. The appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)