IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.1091 OF 2007 TAX APPEAL NO.1091 OF 2007 TAX APPEAL NO.1091 OF 2007 The Commissioner of Income Tax 13, Mumbai .. Appellant Vs. Bhavesh J.Doshi ... Respondent Mr.P.S.Sahadevan for Appellant Mr.M.Subramaniam with Mr.V.S.Hadade for Respondent CORAM CORAM CORAM : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and A.V.Nirgude, A.V.Nirgude, A.V.Nirgude, JJ JJ JJ DATE DATE DATE : 17th July, 2008 : 17th July, 2008 : 17th July, 2008 P.C. P.C. P.C. 1. Heard learned counsel for the appellant and learned counsel for the respondents. Perused the tribunal’s order dt.14.4.2007. Especially for the reasons stated in para 5, we find that the assessee was actually being assessed by the Income Tax Officer, Ward No.13 (3) (3) for last several years. However, it appears that suddenly action was sought to be initiated under section 147 of the Income Tax Act for reopening of assessment by the Income Tax Officer Ward No.22 (1) (1). The tribunal has categorically held that the Income Tax Officer Ward No.22 (1) (1) had absolutely no jurisdiction to issue such a notice. Even the learned counsel for the appellant is unable to dispute the same. Under these circumstances, 2 there is no question of law involved in the above appeal. Appeal is devoid of merits. The same stands dismissed. { A.V.Nirgude, J } A.V.Nirgude, J } A.V.Nirgude, J } { Dr.S.Radhakrishnan, J } Dr.S.Radhakrishnan, J } Dr.S.Radhakrishnan, J }