IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO.909 OF 2007 TAX APPEAL NO.909 OF 2007 TAX APPEAL NO.909 OF 2007 The Commissioner of Income Tax Mumbai CityIV, Mumbai .. Appellant Vs. M/s Bharat Builders Pvt.Ltd ... Respondent Mr.Vimal Gupta for Appellant None for Respondent CORAM CORAM CORAM : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and : Dr.S.Radhakrishnan and A.V.Nirgude, A.V.Nirgude, A.V.Nirgude, JJ JJ JJ DATE DATE DATE : : : 4th July, 2008 4th July, 2008 4th July, 2008 P.C. P.C. P.C. 1. Heard learned counsel for the appellant. None appears for the respondents though served. In the above appeal, the appellant is seeking to raise the following substantial questions of law : (a) The substantial question of law arises in the present appeal is regarding the provision in perform of section 139(1) of the Act and whether on the facts and circumstances of the case and in law the Hon’ble Tribunal erred in quashing the reassessment proceedings completed under section 143 (3) r/w section 147 of the Act (b) Whether on the facts and circumstances of the case and in law the Hon’ble Tribunal erred ignoring the proviso to section 139 (1)and section 139 (4) of the Act ? 2. We have perused the tribunal’s order. Since the Assessing Officer has re-opened the assessment 2 without giving any reasons, the tribunal has rightly allowed the appeal. We do not find any substantial questions of law. Appeal stands dismissed. { A.V.Nirgude, J } A.V.Nirgude, J } A.V.Nirgude, J } { Dr.S.Radhakrishnan, J } Dr.S.Radhakrishnan, J } Dr.S.Radhakrishnan, J }