srk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO. 1445 OF 2008 The Commissioner of Income Tax – 2, ..Appellant Vs. Mahindra Hinodaya Industries Ltd. ..Respondent Mr. Vimal Gupta for the Appellant. Mr.Sanjay M. Shah for the Respondent. CORAM :- V.C.DAGA & J.P. DEVADHAR ,JJ. DATE : 23rd June,2009 P.C. Heard learned counsel for the Revenue. Perused the impugned order passed by the Tribunal. The Tribunal has clearly recorded a finding that on reopening of the assessment the assessee has disclosed all material facts fully and truly and there was no failure on the part of the assessee. In view of this finding, 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.)