1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3338 OF 2008 The Commissioner of Income Tax – 7, Mumbai ..Appellant. Versus M/s.Ultramarine & Pigments Limited, Mumbai ..Respondents. Mr.P.S. Sahadevan i/by Suresh Kumar for the appellant. Mr.S.S. Shetty for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 8TH JULY, 2009 P.C. : 1. Heard learned counsel for the revenue and the respondent. Office objections, if any are over-ruled. Registry is directed to register the appeal. Taken up for hearing by consent of both the parties. 2. The question sought to be raised in this appeal relates to the reopening of the assessment, after expiry of four years. The tribunal has recorded a categorical finding of fact based on appreciation of evidence that there was no failure on the part of the assessee in disclosing fully and truly all material facts for completing the assessment. 3. Under these circumstances, no substantial question of law is involved in this appeal. The appeal is, therefore, dismissed in limine with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)