AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.633 OF 2009 The Commissioner of Income- Tax ..Appellant. V/s. M/s.Shivam Exports ..Respondent. Ms.Anuradha Mane for the appellant. Mr.Atul K. Jasani for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATED : 2ND MAY, 2009. P.C. : 1. Heard learned counsel for the parties. 2. The tribunal has recorded finding of fact that the order under Section 263 was passed on the basis of information gathered subsequent to the assessment order. No substantial question of law arises in this appeal. The appeal, is therefore, dismissed. (V.C. Daga, J.) (J.P. Devadhar, J.)