hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 97 OF 2009 The Commissioner of Income Tax ... App The Commissioner of Income Tax ... App The Commissioner of Income Tax ... Appellant Versus M/s.Airline Financial Support Services (I) Pvt.Ltd. ... Respondent Mr. P.S. Sahadevan i/by Mr. Vimal Gupta for the Appellant. Mr. Sameer Dalal for Respondent. CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & CORAM: F.I. REBELLO, & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: FEBRUARY 11, 2009 DATED: FEBRUARY 11, 2009 DATED: FEBRUARY 11, 2009 P.C. P.C. P.C. . The Revenue has preferred this appeal on the following question : "Whether on the facts and in the circumstances of the case and in law, the Hon’ble Tribunal is right in confirming the CIT (A)’s order that the issue of notice u/s. 148 was not valid as the re-opening was on account of a mere change of opinion on the basis of the same set of facts which were available during the course of the original assessment proceedings?" . The order of the C.I.T. (A) has been confirmed by the I.T.A.T. There re therefore, two concurrent finding of fact as to why the notice under Section 148 was not valid. In our pinion, as there is no perversity in the said finding the question of law would not arise. Consequently, appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.) (F.I. REBELLO,J.)