1 itxa4005-09 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4005 OF 2009 The Commissioner of Income Tax-6 ..Appellant. V/s. M/s. Essel Propack Ltd. ..Respondent. Mr. Suresh Kumar for appellant. Mr. Sanjiv M. Shah for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 30TH NOVEMBER, 2010 P.C. :- 1. The Tribunal has held that the reopening of the assessment is invalid on the ground that the reopening is based on mere change of opinion. Counsel for the revenue fairly states that the decision of the Tribunal is unassailable. In this view of the matter, we see no merit in the appeal and the same is dismissed with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)