1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1789 OF 2008 The Commissioner of Income Tax – 7, Mumbai ..Appellant. Versus M/s.Trimbak Leasing & Finance P. Limited ..Respondent. Mr.P.S. Sahadevan for the appellant. Mr.S.J. Mehta i/by M/s.S.P. Mehta for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 26th JUNE, 2009 P.C. : 1. Heard learned counsel for the revenue. Registry is directed to register the appeal. Office objections, if any are over-ruled. Taken up for hearing. 2. It is not in dispute that the reopening is admittedly beyond the period of four years. The finding of fact recorded by the tribunal that there was no fault on the part of the assessee in disclosing material facts and particulars. As a matter of fact, the finding is that the assessee has disclosed all material facts and particulars truly and fully required for finalization of assessment. 3. Since the tribunal has recorded finding of fact, we see no substantial question of law involved in this appeal. The appeal is, therefore, dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)