1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2311 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Tushar M. Jain ..Respondent. Ms. Suchitra Kamble for appellant. Mr. M. Subraminan with V.S. Hadade for respondent. CORAM : DR. D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. DATED : 5TH JANUARY, 2010 P.C. :- 1. In the above appeal by the revenue against the judgment of the Income Tax Appellate Tribunal dated 11th December, 2008, the following question of law has been framed:- “ Whether on the facts and circumstances of the case and in law, the ITAT is right in quashing the order by the assessing officer u/s.147 of the Income Tax Act, 1961 without considering that the assessee neither complied with notice u/s.148 of the Act nor produced any substantial evidence which proves that the assessee had applied for reasons for reopening ?" 2. The Tribunal has noted in the course of the judgment that the assessing officer failed to comply with the condition precedent to the exercise of the power to reopen an assessment. Neither has the assessing officer recorded reasons for his belief that the income has escaped assessment nor 2 were any reasons supplied to the assessee. No material or evidence was brought before the Tribunal to show that the income of the assessee has escaped assessment. In these circumstances, the assessing officer has acted in excess of his jurisdiction in reopening the assessment. No substantial question of law arises in the appeal. The appeal is accordingly dismissed with no order as to costs. (J.P.DEVADHAR, J.) (DR. D.Y.CHANDRACHUD, J.)