bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.104 OF 2009 The Commissioner of Income Tax ..Appellant Vs. M/s.Little and Co. ..Respondent Mr.Vimal Gupta for appellant. Ms.N.Mayekar i/b. Little and Co. for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 9TH JULY, 2009 P.C.: Heard. Office objections are over-ruled. Appeal is taken up for hearing at the request of learned Counsel for the appellant. 2. The question sought to be raised in this appeal relates to reopening of the assessment after lapse of four years. The Tribunal has, after appreciating material and evidence before it held that there was no failure on the part of the assessee to disclose fully and truly the relevant facts for making of an assessment. The issue involved can hardly be said as a substantial question of law. In this view of the matter, appeal stands dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)