1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1788 OF 2009 The Commissioner of Income Tax – 2, Mumbai ..Appellant. Versus M/s.Dalmia Dyechem Industries Limited ..Respondent. Ms.Suchitra Kamble for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 18TH SEPTEMBER 2009 P.C. : 1. Heard learned counsel for the revenue. So fat as question of re- opening is concerned, the tribunal has considered it in detail in para 5 of the impugned order and recorded a finding of fact that no reason existed to believe that the income chargeable to tax had escaped assessment. 2. The finding of fact recorded by the tribunal based on appreciation of evidence, cannot be faulted. No substantial question of law arises in this appeal. The appeal is thus dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)