IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 3203 OF 2008 AND INCOME TAX APPEAL (LDG.) NO. 3204 OF 2008 AND INCOME TAX APPEAL (LDG.) NO. 3205 OF 2008 The Commissioner of Income-tax-, ... Appellant. V/s. M/s.Eurosoft Pharma Pvt.Ltd. ... Respondent. Suresh Kumar for the appellant. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th July 2009. P.C. : Heard learned counsel for the appellant. Office objections are overruled. Registry to register the appeal. 2. In the impugned order the Tribunal has recorded finding of fact that without recording evidence, the assessing officer has issued notice under section 148 of the Income Tax Act and assessed the assessee under section 143(3) and 147 of the said Act. Consequently, assessment orders passed for the three assessment years 1996-97 to 1998-99 were quashed. 3. No fault can be found with the impugned order and the view taken therein. No substantial question of law is involved. In the result, all the three appeals are dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)