1 itxa4300-09+ agk IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.4300 OF 2009 AND INCOME TAX APPEAL NO.688 OF 2010 AND INCOME TAX APPEAL NO.689 OF 2010 The Commissioner of Income Tax - 8, Mumbai ..Appellant. Versus M/s.Tropicate Textiles Private Limited ..Respondent. Mr.Suresh Kumar for the appellant. Mr.Nilesh Joshi with Mr.Atul K. Jasani for the respondent. CORAM : J.P. Devadhar & Mrs.Mridula Bhatkar, JJ. DATE : 17th January, 2011. P.C. : 1. The question of law raised in these appeals are, whether the Tribunal was justified in holding that the reasons recorded for reopening the assessent are not sufficient and adequate to assume jurisdiction under Section 148 read with Section 147 of the Income Tax Act, 1961. Perusal of the order of the Tribunal, particularly para-15 thereof clearly shows that the decision of the Tribunal is based on finding of fact. No substantial question of law arises from the order of the Tribunal. The appeals are accordingly dismissed with no order as to costs. (Mrs.Mridula Bhatkar, J.) (J.P. Devadhar, J.)