1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.188 OF 2008 The Commissioner of income Tax-3 ...Appellant vs. M/s.Aipita Marketing P.Ltd. ...Respondent. --- Mr.Vimal Gupta, for Appellant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 25th July, 2008. P.C.:- 1. Heard the learned Counsel appearing for the appellant. He argued on the question whether the assessment could have been reopened which is completed. He relied on the judgment of the Supreme Court in the case “Assistant Commissioner of Income Tax Vs. Rajesh Jhaveri Stock Brokers P.Ltd, (2007)291 ITR 500(SC). However, perusal of the order of the tribunal shows that the tribunal has examined the merit of the matter and the tribunal has held that there was no mistake made by the Commissioner of 2 Income Tax in accepting the claim made by the assessee. In our opinion, therefore, no question of law arises. The appeal is therefore, rejected. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) ---