1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2398 OF 2009 The Commissioner of Income Tax-3 Mumbai ..... Appellants V/s. M/s.Elpro International Ltd., ..... Respondents ---- Mr.Vimal Gupta for the appellants. Mr.Sanjay M. Shah for the respondents. ---- CORAM : J.P.DEVADHAR & MRS.MRIDULA BHATKAR, JJ. DATE : 31/1/ 2011 P.C. 1. The question of law raised in this appeal is whether the Tribunal was justified in holding that the reopening of assessment proceedings u/s.147 of the Act after the lapse of four years cannot be sustained. 2 Perusal of the order of the Tribunal shows that the Tribunal has recorded the finding of fact that there was no failure on the part of the assessee to disclose fully and truly material facts of the assessment. The decision of the Tribunal is based on finding of fact. There is no material 2 to take contrary view in the matter. 3 In this view of the matter, we see no merit in the appeal. The same is dismissed. (MRS.MRIDULA BHATKAR,J) (J.P.DEVADHAR,J)