IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LDG.) NO. 3067 OF 2008 The Commissioner of Income-tax-, ... Appellant. V/s. Nasik Enterprises Pvt.Ltd. ... Respondent. P.S.Sahadevan for the appellant. None for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7th July 2009. P.C. : Heard. Office objections are overruled. Appeal is taken up for hearing at the request of the appellant. 2. The question sought to be raised in this appeal relates to reassessment of the assessment after lapse of four years. The Tribunal after appreciating material and evidence before it held that there was no failure on the part of the assessee to disclose the primary fact for completion of the assessment. The Tribunal has, thus, rightly canceled reassessment proceeding. Considering the findings of fact recorded by the Tribunal, we see no substantial question of law involved in this appeal. Appeal is, therefore, dismissed in limine with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)