1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1685 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s.P.N.Gadgil & Co. (Firm) ..Respondent. Mr.Vimnal Gupta for appellant. None for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 24TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the revenue. Office objections are overruled. Registry is directed to register the appeal. 2. The appeal is taken up for hearing at the instance of the revenue. The issue relates to the reopening of the assessment beyond the period of 4 years of the passing of the assessment order. The findings of fact recorded by the Tribunal is based on appreciation of evidence. The Tribunal has recorded that there was no failure on the part of 2 the assessee to disclose fully and truly the material facts for the purpose of assessment. In this view of the matter, no substantial question of law arise in the appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)