1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.1546 OF 2008 The Commissioner of Income Tax ..Appellant. V/s. M/s.Garware Polyster Ltd. ..Respondent. Mr.P.S.Sahadevan i/b. Suresh Kumar for appellant. Mr.Subhash Shetty for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 24TH JUNE, 2009. P.C. :- 1. Heard learned counsel for the rival parties. Office objections are overruled. Registry is directed to register the appeal. 2. The appeal is taken up for hearing by consent of the parties. So far as the second question is concerned, the same is covered by the judgment of this Court in the case of CIT V/s. Indo Nippon Chemical Co. Ltd. reported in [2000] 245 I.T.R. 384 which is confirmed by the Apex Court in the case of Indo Nippon Chemical Co. V/s. CIT reported in 261 ITR 275 (S.C.). 2 3. So far as the first question is concerned, it seems the assessment is sought to be reopened after a period of 4 years. The Tribunal has recorded findings of fact that there was no omission on the part of the assessee in disclosing true and full material facts for assessment. In the light of the findings of fact recorded by the Tribunal, no substantial question of law is involved in this appeal. The appeal is, therefore, dismissed in limini with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)