bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L)NO.1793 OF 2009 Commissioner of Income Tax ..Appellant Vs. Standard Batteries Ltd. ..Respondent Mrs.Padma Divakar for appellant. Mr.Nishant Thakker i/b. MINT & Conferers for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE : 25TH AUGUST, 2009 P.C. Office objections are overruled. Registry is directed to register the appeal. Heard learned Counsel for the parties. 2. Both the authorities below have considered the issue and recorded a concurrent finding of fact that it was a case of change of opinion. The Tribunal has specifically dealt with the aspect of the matter in paragraph No.4, which reads as under: 4.4. It has already been held that, in the instant case, reopening has ben done merely on the basis of change of opinion. Following various decisions cited above, it is held that the reopening of the assessment u/s.147 of the I.T.Act was not valid. Accordingly, the assessment completed u/s.143(3) consequent to the issue of notice u/s.147 is held to be null and void. 3. In view of the aforesaid finding, it can hardly be said that the appeal involves any substantial question of law. Appeal is devoid of merit. Hence, the same stands dismissed in limine with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)