1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (L) NO.3792 OF 2008 The Commissioner of Income Tax – 2, Mumbai ..Appellant. Versus M/s.Sanghi Corporation Services Limited, Mumbai ..Respondents. Mr.Vimal Gupta with Mr.P.S. Sahadevan for the appellant. None for the respondent. CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. DATE : 8TH JULY, 2009 P.C. : 1. Heard learned counsel for the revenue. Office objections, if any are over-ruled. Registry is directed to register the appeal. 2. The question sought to be raised in this appeal revolves around notice under Section 148. Admittedly, reopening is after expiry of four years. The tribunal has appreciated facts and circumstances of the case and recorded a finding of fact that there was no failure on the part of the assessee in disclosing fully and truly all material facts for completing the assessment. 3. In this view of the matter, we see no substantial question of law involved in this appeal. The appeal is thus dismissed with no order as to costs. (J.P. Devadhar, J.) (V.C. Daga, J.)