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 (LOD) NO.2453 OF 2007 INCOME TAX APPEAL (LOD) NO.2453 OF 2007 INCOME TAX APPEAL (LOD) NO.2453 OF 2007 The Comissioner of Income Tax ..Appellant. V/s. M/s.Sunraj Diamonds Exports Ltd. ..Respondent. Mr.R.Ashokan for appellant. None for respondent. CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 7TH MAY, 2009. DATED : 7TH MAY, 2009. DATED : 7TH MAY, 2009. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the revenue. In view of the findings recorded by the Tribunal in para 5 of its order wherein the Tribunal has recorded that all the necessary particulars relevant for the assessment were disclosed by the assesee with the annual accounts along with returns and the reopening of the assessment in the case was admittedly after 4 years. Having seen the findings of fact recorded by the Tribunal, we see no substantial question of law arise in the appeal warranting the admission of the appeal. Hence appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (V.C.DAGA, J.) (V.C.DAGA, J.) (V.C.DAGA, J.)