1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL(L) NO.2254 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. M/s. Infrastructure Leasing & Financial Services Ltd. ..Respondent. Ms. Suchitra Kamble for appellant. Mr. S.G. Dalal for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12TH OCTOBER, 2009. P.C. :- 1. Heard learned counsel for the revenue. Office objections are overruled. Registry is directed to register the appeal. At the instance of the revenue, appeal is taken up for admission. 2. Admittedly, the assessment was sought to be reopened after 4 years. The Tribunal has recorded a categorical finding in para 9 of the order that the assessee had made ample disclosures in respect of the issues in the original assessment proceedings and the assessing officer had also applied his mind to those categorical declaration in the notes of accounts. We were also taken through the impugned order. We do not find any fault in the findings of fact recorded by the Tribunal based on the appreciation of evidence, facts and circumstances available on record. In this view of the matter, no substantial question of law arise in the appeal. The appeal is dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)