IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.279 OF 2008 M/s.Jasper Investments Ltd., ..Petitioners Versus Asstt.Commissioner of Income-tax Central Circle 8 Range-2 & 2 ors. ..Respondents ---- Mr.N.M.Porwal for the petitioners. Mr.P.S.Sahadevan for the respondents. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 3rd March 2008. PC 1. It is the case of the petitioners that the assessment completed could not have been re-opened. It is further contented that reasons for re-opening have not been furnished. 2. The petitioners in the matter of re-opening of assessment for which notice was given on 19.1.1994 did not approach this Court but pursued the remedy available after the order of re-assessment was made. The Tribunal has also dismissed the appeal preferred by the petitioners herein by its order dated 19.9.2007. 3. It is not the case of the petitioners that it was not open to the appellate authority to go into : 2 : the question whether there was reason to believe to re-open of the assessment. The grievance of the learned Counsel for the petitioners is that the reasons given by the Tribunal are without jurisdiction and disclose errors of law apparant on the fact of the record. In our opinion, against the order of the Tribunal, it will always be open for the petitioners to raise such a plea in the appeal which is available. 4. In the light of that, as the challenge now made is belated, this will not be a fit case to exercise our extra ordinary jurisdiction. 5. Petition dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)