IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. INCOME TAX APPEAL NO.231 OF 2008 ----------------------------------------------------- Office Notes, Office Memoranda of Coram, Court’s or Judge’s appearances, Court’s orders order or directions ----------------------------------------------------- ¦ Mr.Abhay Ahuja for the Appellant. ¦ Mr.Parag Pardiwala with ¦ Ms.Deepali Thakkar i/b Rustomji & ¦ Ginwala for the Respondent. ¦ ¦ CORAM: D.K.DESHMUKH & ¦ J.P.DEVADHAR, JJ. ¦ DATED: 24TH JULY, 2008 P.C.: Heard the learned Counsel for both sides. In our opinion, the tribunal has rightly recorded that it was the case of mere change of opinion and there could not have been any reason to believe that any income has escaped assessment. No question of law arises. Hence, appeal is rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR,J.)