1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.893 OF 2009 The Commissioner of Income Tax ..Appellant. V/s. Dr. Amin's Pathology Laboratory ..Respondent. Mr. Vimal Gupta for appellant. Mr. R.A. Shah i/b. Mansukhlal Hiralal & Co. for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 6TH JULY, 2009. P.C. :- 1. Heard learned counsel for the revenue as well as the respondent. The question sought to be raised in this appeal revolves around the reopening of assessment after the expiry of 4 years. After perusal of evidence, it seems that the Tribunal has recorded the findings on fact based on appreciation of evidence available on record. There was no failure on the part of the assessee in disclosing the true and material facts. In this view of the matter, no substantial question of law arise in this appeal. The appeal is, therefore, dismissed with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)