1 itxa6100-10 agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6100 OF 2010 The Commissioner of Income Tax - 1, Mumbai ..Appellant. Versus M/s.B.E. Billimoria Construction Co., Mumbai ..Respondent. Mr.Vimal Gupta for the appellant. Mr.F.V. Irani with Mr.P.C. Tripathi for the respondent. CORAM : J.P. Devadhar & Smt.R.S. Dalvi, JJ. DATE : 28th March, 2011. P.C. : 1. The question of law raised in this appeal is, whether the Income Tax Appellate Tribunal was justified in setting aside the proceedings initiated for reopening of the assessment for the assessment year 1995-96. 2. Admittedly, the assessment for assessment year 1995-96 is sought to reopened beyond a period of four years from the end of relevant assessment year. Perusal of para-9 of the order of the Income Tax Appellate Tribunal shows that the Tribunal on consideration of the facts on record arrived at a finding of fact that all the relevant material were before the 2 itxa6100-10 assessing officer at the time of original assessment and that there was no failure on the part of the assessee to disclose fully and truly all material facts necessary for the purpose of assessment. The Tribunal has further recorded a finding of fact that it was only a case of mere change of opinion. 3. In this view of the matter, we see no reason to interfere with the order of the Tribunal. The appeal is accordingly dismissed. No costs. (Smt.R.S. Dalvi, J.) (J.P. Devadhar, J.)