1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1825 OF 2009 The Commissioner of Income Tax – 7, Mumbai ..Appellant. Versus M/s.Welspun India Limited ..Respondent. Ms.Suchitra Kamble for the appellant. Mr.F.V. Irani with Mr.P.C. Tripathi i/by Mr.Atul K. Jasani for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 6TH AUGUST 2009 P.C. : 1. Heard. The additions made by the A.O. based on special audit report have been deleted by the Tribunal on the ground that the special audit report is held to be invalid and also by relying upon the decision of the Apex Court in the case of Sahara India (Firm) Vs. CIT reported in 300 ITR 403 (S.C.), wherein it is held that the assessee has to be provided a reasonable opportunity of being heard before passing an under under Section 142(2A). Learned counsel for the revenue is unable to controvert the above facts and applicability of the decision. 2. In this view of the matter, the question raised by the revenue cannot be said to be substantial question of law. The appeal is, accordingly dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)