IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 3069 OF 2008 AND INCOME TAX APPEAL (LDG.) NO. 3070 OF 2008 The Commissioner of Income-tax-, ... Appellant. V/s. Ushdev Commercial Services P.Ltd. ... Respondent. Suresh Kumar for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th July 2009. P.C. : Heard. Office objections are over-ruled. By consent of parties, appeal is taken up for hearing. The issue involved in this appeal relates to reopening of the assessment after lapse of four years. The finding recorded by the Tribunal in para-8 reads as under: ..... We, therefor, hold that in both the years, the reopening was not valid because the reopening was after 4 years and nothing is brought on record by the revenue to show that there were failure on the part of the assessee to disclose fully and truly all material facts necessary for assessment of these two A.Ys. Consequently, in both the years, the reassessment of orders framed by the A.O. do not survive. In the above view of the matter, considering the finding of fact recorded by the Tribunal based on appreciation of evidence, we do not see any substantial question of law involved in this appeal. Appeal is dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)