sk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1438 OF 2008 The Commissioner of Income Tax ..Appellant Vs. M/s Esjay International Pvt. Ltd. ..Respondent Mr. P.S. Sahadevan for appellant. None for the respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 3rd JULY, 2009 P.C. Heard learned counsel for the Revenue. Office objections overruled. Registry is directed to register appeal. The Appeal is taken for admission by consent of parties. The issue sought to be raised revolve around reopening of the assessment beyond the period of four years. The Tribunal has taken up all the circumstances and appreciated the same and came to the conclusion that there was no failure on the part of Assessee to disclose full material facts recorded by the Revenue. We see no substantial question of law is involved in this appeal. Appeal is therefore dismissed in limini for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)