1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3237 OF 2008 The Commissioner of Income Tax – 11, Mumbai ..Appellant. Versus M/s.Jethmalani & Jethmalani ..Respondent. Mr.P.S. Sahadevan for the appellant. Mr.Atul K. Jasani for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 21ST JULY, 2009. P.C. : 1. Heard learned counsel for the revenue. The issue sought to be raised in this appeal revolves around the question of reopening of assessment after expiry of four years. Concurrent finding of fact recorded by the authorities below, holding that there was no failure on the part of the assessee in disclosing fully and truly all material necessary for completing the assessment. The findings are recorded in this behalf in para 14 of the impugned order. We concur with the said finding. We see no substantial question of law involved in this appeal. The appeal is thus dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)