1 itxa824-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.824 OF 2010 The Commissioner of Income Tax-18 ..Appellant. V/s. Shri Uday A. Salvi ..Respondent. Mr. Suresh Kumar for appellant. Mr. Ashok Kotangale with Arun D. Nagarjun for respondent. CORAM : J.P. DEVADHAR AND MRS. R.P.SONDURBALDOTA JJ. DATED : 6TH JUNE, 2011 P.C. :- 1. Whether, the ITAT was justified in affirming the order of CIT(A) and holding that reopening of the assessment for AY 2000-01 was bad in law, is the question raised in this appeal. 2. The Tribunal in para 3 of its judgment has recorded that the information about the escapement of income collected by the Income Tax Inspector related to the assessment year 2006-07 and that information had no relation to the assessment year in question namely 2 itxa824-10 assessment year 2000-01. Thus, the reopening the assessment is held to be bad in law on the ground that there was no material for reopening the assessment. Thus, the decision of the Tribunal is based on finding of fact and no substantial question of law arises from the order of the Tribunal. Hence the appeal is dismissed with no order as to costs. (MRS. R.P.SONDURBALDOTA, J.) (J.P. DEVADHAR, J.)