IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.422 OF 2009 The Commissioner of Income Tax ..Appellant Vs. International Liner Shipping Agency Pvt. Ltd. ..Respondent Mr.Suresh Kumar for appellant. None for respondent. CORAM :- V.C.DAGA & J.P.DEVADHAR,JJ. DATE :- 9TH JULY, 2009 P.C. Heard learned Counsel for the appellant. The question of law involved in the present appeal revolves around reopening under Section 171(C) of the Income Tax Act. The Tribunal has recorded finding that the Assessee has disclosed all the particulars before the Revenue Authority and has established his bonafides. In this view of the matter, appeal stands dismissed for want of substantial question of law with no order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)