1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 814 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Jindal Drugs Ltd. ..Respondent. Mr. P.S. Sahadevan for appellant. Mr. J.D. Mistry i/b. Mahimtura & Co. for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 20TH JULY, 2009. P.C. :- 1. Heard learned counsel for the revenue as well as respondent. Undisputedly, the reopening is after a period of 4 years. The Tribunal has recorded a finding of fact that nowhere an allegation has been made that the assessee has failed to disclose fully and truly all material facts necessary for assessment for the relevant assessment year. The Tribunal has relied upon the judgments of this Court in the case of Grindwell V/s. Jagdish Prasad Jangid, ACIT & Ors. reported in 267 ITR 673 (Bom) and Hindustan Lever Ltd. V/s. R.B. Wadkar, ACIT & Ors. reported in 268 ITR 332 (Bom). The said judgments are very much applicable to the facts of the present case. Learned counsel for the revenue could not distinguish the said judgments. The view taken by the Tribunal cannot be faulted. Under these circumstances, no substantial question of law is involved in the appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)