1 itxa6036-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6036 OF 2010 The Commissioner of Income Tax – 2, Mumbai ..Appellant. Versus M/s.Tata Engineering & Locomotive Co. Limited ..Respondent. Mr.Vimal Gupta for the appellant. Mr.Ajit Shah with Mr.Shrihar Iyer for the respondent. CORAM : J.P. Devadhar & A.R. Joshi, JJ. DATE : 16th November 2011 P.C. : 1. Whether the Income Tax Appellate Tribunal was justified in holding that the proceedings initiated by the assessing officer to re-open the assessment for assessment year 1992-93 was invalid is the question raised in this appeal. 2. The Income Tax Appellate Tribunal in para-6 of its order has recorded a finding of fact that in the present case notice under Section 148 of the Income Tax Act, 1961 was issued beyond the period of four years from the end of relevant assessment year and there is no material on record to suggest that there was failure on the part of the assessee to disclose fully and 2 itxa6036-10 truly all material facts necessary for the assessment. 3. In view of this finding, which is uncontroverted, we see no reason to entertain this appeal. The appeal is accordingly dismissed with no order as to costs. (A.R. Joshi, J.) (J.P. Devadhar, J.)