IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 1257 OF 2009 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Venkatesh Chilka Mill. ... Respondent. Vimal Gupta for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 13th August 2009. P.C. : Heard learned counsel for the revenue. 2. Both the authorities below i.e. C.I.T.(A) as well as the Tribunal have held that the notice for assessment under section 158BC is ab-initio, void as the notice issued was not proper. The finding of fact recorded by the Tribunal are based on appreciation of notice. In this view of the matter, we see no substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)