1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.2281 OF 2009 The Commissioner of Income Tax -20, Mumbai ..Appellant. Vs. M/s. Tancom Electronics ..Respondent. .... Smt. Padma Divakar for the Appellant. Mr. Parag Vyas for the Respondent. .... CORAM: DR. D.Y. CHANDRACHUD, & J.P.DEVADHAR, JJ. 4th January, 2010. P.C. : Leave to amend to reframe the question of law as follows : "Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal, in law, was right in upholding the findings of the Ld. CIT(A), in cancelling the assessment order passed u/s. 143(3) r.w.s. 147 of the I.T. Act?" Counsel appearing on behalf of the Revenue has fairly stated that the question of law as framed herein above is covered against the Revenue by the judgment of the Supreme Court in Commissioner of Income Tax v. Foramer France (264 ITR 566). In 2 view of the aforesaid statement, the appeal does not raise any substantial question of law and is accordingly dismissed. (DR.D.Y.CHANDRACHUD, J.) (J.P.DEVADHAR, J.)