:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2416 OF 1990 Balkrishna Pen Pvt. Ltd. ..Petitioner. Vs. Smt. Arti Handa and anr. ..Respondents. Mr. B.V.Jhaveri with Mr. Priti Shukla i/by Rajesh Shah for the Petitioner. Mr.S.M.Shah with Mr. Sandip Wasnik & Mr.P.S.Sahadevan for the petitioner. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 16TH JANUARY,2008. PC : 1. In the instant case notice for reopening the assessment was based on the reasons which in Paragraph-4 have been set out as under. "The one fact that came out during the recording of statements u/s.132(4) was that there is a definite ratio between the consumption of ink and the number of refills produced. One kg. of ink is required for producing 20 gross ordinary refills. Consumption of ink is higher for producing jotter refills. On consumption of one kg. of ink only 700 such refills can be produced". It is on this basis the revenue proceeded to reopen the concluded assessment. :2: 2. In the case of Sanghavi Swiss Refills Pvt. Ltd. Vs. Smt. Arti Handa decided on 23.10.2007 in Writ Petition No.608 of 1990 in respect of sister concern of the petitioner issues involved were the same. 3. After considering the statement recorded and the material available to the Assessing Officer we had come to the conclusion that there were no reasons to believe to reopen the concluded assessment. For the same reasons as given whilst disposing of Writ Petition No.608/1990 and considering that the very same statement recorded was considered for reopening the assessment, the petition as filed has to be allowed and the same is accordingly allowed. 4. Rule is made absolute in terms of prayer clause (a) and (c). There will be no order as to costs. (R.S. MOHITE, J.) (F.I. REBELLO, J.)